1992 (9) TMI 193

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.....M. Rao, Advocates, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  This appeal by the Revenue arises out of the order in appeal of the Collector of Customs (Appeals), Bombay extending the benefit of Project Import to "Wang Vs-80 Computer System imported by the respondents herein. The Assistant Collector had rejected the application for registration of contract und....

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.... Indian living in the United States of America. The Government of India extended certain facilities for Indians returning home from abroad for permanent settlement and, he, therefore, decided to return to India permanently in 1982. In 1980, Ministry of Industry, Government of India issued a press note to the effect that "in view of the sophisticated and specialised type of operations involved in s....

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....under Heading 84.66 of Section XVI of the CTA 1975". Subsequently, an order for the purchase of the computer system was placed with M/s. Wang Laboratories, USA through their Indian Agents and the goods arrived in India in April 1984. The respondents applied for registration of contract as project import on 20-1-1984 along with the import licence, order confirmation and letter dated 30-1-1984 from ....

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....ogress report regarding the progress made by you in the software export once in six months as already stipulated and make available your records for verification by the DOE as and when desired. The final registration will be done after the necessary formalities are observed and a decision arrived in the DOE regarding the administrative procedure to be implemented for issue of the final registratio....