TaxTMI 
TaxTMI 
1992 (8) TMI 157
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....Prior to the importation, by letter dated 16th August, 1984, the appellants wrote to the Public Relations Officer, Calcutta Customs stating that the machineries in the list annexed thereto viz. microfilm Printing Machine, stop and repeat cameras and Micropoint Controller fell under the OGL list of Import Policy, 1984-85 and sought clarification as to whether the goods would be assessed for duty as Project Import. The Public Relations Officer replied on 27-9-1984 that microfilming of documents is a servicing industry and not manufacturing activity and the machineries do not fall within the scope of Project Imports under Heading 84.66 of the Customs Tariff Act, 1975. The appellants then approached the Director of Industries who wrote to the C....
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....Rangaswamy that the Lower Appellate Authority has erred in proceeding on the basis that the consideration of the case on merits is not possible as the contract was not registered prior to the clearance of the goods. We find that the appellants had done all that they were required to do under the Law to have the contract registered but the delay was ...... by the Customs Authorities. The appellants had applied for Project Import Contract Registration on 21-12-1984, their application is as found below :- Sub: Registration of Contract for Project Import of Microfilming equipment for assessment under Heading 84.66 of Section XVI of Customs Tariff Act, 1975 (51 of 1975). Dear Sir, We are a unit registered with the Directorate of Cottage....
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....to be Rs. 28 lacs in the first year, going upto Rs. 38 lacs in the third year. The net profit from this project is expected to be Rs. 2.85 lacs in the first year, going upto Rs. 5.34 lacs in the third year. We would now request you to kindly register our contract under Project Import Rules for enabling us to avail of the concessional rate of duty under Heading No. 84.66 of Section XVI of the Customs Tariff Act, 1975 (51 of 1975). We enclose, for your kind consideration, the following :- 1. Proforma invoice from Suppliers. 2. Telex Order and Order Acceptance from M/s. SM Singapore Pvt. Ltd. 3. Project Import bond with Annexure-A. 4. Two letters from Directorate of Industries, recommending our case for project import. 5. Set....
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....lants on the ground that the goods were cleared for home consumption before Registration of the Contract. 7. As regards the merits of the matter, we find that the matter is covered by the decision of the Tribunal in the case of Saraswathi Stores v. Collector of Customs, reported in 1985 (22) E.L.T. 68 wherein the Tribunal has held that reproducing of records into tape cassettes is a project relating to an industrial plant for industrial activity eligible for concessional assessment under Heading 84.66 of the Customs Tariff Act, 1975. 8. Paragraph 7 & 8 of the order is reproduced below :- "7. Apart from the foregoing submissions on both sides relating to what constitutes an industrial plant, industry, production etc., the appellants....
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....tical goods, the facility of registration of contract under the project import has been duly allowed. In this case, reference has been made to the order of the Assistant Collector, Bombay dated 9-10-1980, in the case of M/s. Tharangini Studios and another order in the case of M/s. Leela Chitnis Studios, Bombay'. 8. We have carefully considered the facts of the case and the submissions made before us. In view of the judgment of the Madras High Court in the case of M/s. Das Colour Lab. and, in the absence of any judgment of another High Court or the Supreme Court, taking a contrary view, we feel that we do not need to go into the merits put forward by the department, in this case, since these are similar to the arguments that were put forw....