1996 (4) TMI 206

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....e Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector (Appeals), Madras dated 28-5-1986. 2. Ld. Counsel stated that the appellants had imported the items in question and claimed benefit of assessment under 84.66 as project import, but their request for registration under Project Import regulation for the import of refrigerators....

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....ied baggage by Mr. Chacko Jacob. The baggage, whether accompanied or unaccompanied, is not covered by 84.66 and can only be assessed under the specific item covering baggage namely Tariff Item l00.01. 7. Further more, the setting up of a hotel is not a type of industry specified or notified under Heading 84.66. Moreover, the goods had already arrived before the application was filed and th....