1996 (1) TMI 187

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....: G.P. Agarwal, Member (J)]. - Being aggrieved with  the rejection of the claim for registration of the Contract relating to  the import of One Horizontal Machining Centre by the authorities below,  the appellants have filed this appeal. 2. Arguing on behalf of the appellants, Sh. R. Subramanian Ld.  Consultant, submitted that the authorities below have rejected the&nbs....

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....ontract. He also  submitted that substantial expansion of the production of a unit also  amounts to substantial expansion of an existing unit. 3. In reply, Sh. Mohd. Ali, Ld. J.D.R., submitted that it is an admitted fact on the record that no contract was produced before the authorities below with their request for the registration of the contract and the order does not amount to C....

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....ent case. He also cited the  case reported in 1983 (12) E.L.T. 829. Case reported in 1989 (42) E.L.T.  413 was also cited to support his submission that formal contract is  contemplated under Heading 84.66 and therefore, mere placement of order,  or its acceptance, does not amount to contract, and, therefore, the  Importer was not entitled for the benefit under Heading 84.....