1992 (2) TMI 207

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.... 84.66 of the Customs Tariff. The appellants were directed to approach the sponsoring authority for obtaining recommendatory letter and from March 1983 onwards the appellants wrote to the sponsoring authority in this regard. On 25-1-1984, the Director of Industries intimated to the appellants that their case of Project Import will be considered as and when they made arrangements for the premises, power and Municipal Corporation Licence. In the meanwhile, the machines arrived at Bombay and were subsequently transferred to the warehouse at Okhla, New Delhi. By letter of 7-5-1985 the Director of Industries wrote to the Asstt. Collector of Customs informing the Customs Department that the case of the unit has been recommended for initial settin....

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....tract registered as Project Import as the import licence was issued by the Chief Controller of Imports & Exports on the recommendation from the Director of Industries after the scheme for installation of the plant has been approved. As the registration of contract was applied for as early as on 25-2-1983, the objection of the Customs Department that the registration of contract could only be effected on the receipt of recommendatory letter from the sponsoring authority was not in accordance with the statutory provisions of Heading 84.66, according to the appellants. We are unable to accept this contention. As pointed out by the Learned SDR when the appellants applied for registration of contract in February 1983, they were directed to produ....

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.... by letter dated 25-1-1984 informed the appellants that their case of Project Import would be considered as and when arrangements were made for premises, power and Municipal Corporation Licence. This itself would go to show that there was no recommendation of the sponsoring authority prior to this date and it was only on 7th May, 1985 that the sponsoring authority wrote to the Assistant Collector of Customs that the unit has requested for recommendation for concessional rate of customs duty under Project Import as provided under Heading 84.66 and the case of the unit has been examined by Industries Department and recommended for initial setting up of the unit. In this case the contract was registered after the order was passed permitting cl....