1995 (12) TMI 127

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....on of the already existing gas plant. The Asstt. Collector of Customs, Calcutta, rejected the application of the appellant for registration of the contract under the Project Import Regulations 1965 on the ground that the party had not produced the documents relating to the extension of the validity of the industrial licence for manufacturing the Nitrogen gas, project report, etc. It was observed by him that the plant for manufacturing Nitrogen gas had already been set-up and the commercial production had also started. The Collector of Customs (Appeals), Calcutta, rejected the appeal on the ground that the appellant had failed to make proper submissions to the satisfaction of the original side and that the appellant had not submitted the det....

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....e the import is in the name of a different company i.e. M/s. Steel Worth Pvt. Ltd. The appellant had not produced all the required documents before the lower authorities. They had not fulfilled the conditions stipulated for the project import and the contract was not registered as requisite documents were not received. 5. In rejoinder, the ld. Advocate informed that the first factory was in Rajasthan and that it was shifted to the North-east in Assam. 6. We have carefully considered the matter, M/s. Steels Worth Pvt. Ltd. had applied for registration of their contract under the Project Importation (Registration of Contracts) Regulations Act, 1965 for importation of empty Nitrogen Gas Cylinders. They stated that the empty Nitrogen....

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....luded that the plant for manufacturing Nitrogen Gases had already been set-up and commercial production had also started and thus, it could not be said that the goods to be imported under the contract were required for initial setting up of the industrial plant for the purpose of the Project Importation (Registration of Contracts) Regulations Act, 1965 read with the Heading No. 84.66 of the Tariff. 7. The appellants have admitted "on doubt the plant for manufacture of Nitrogen Gas had already been set-up and commercial production started" but have contended that they have been allowed import "as an expansion of the storing capacity of the plant for supply of Nitrogen gas to the consumers". Heading No. 84.66(1) relates to the items "....