1996 (9) TMI 403

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.... K. Dhar, Member (T)]. - This appeal is directed against the order-in-appeal No. S/49-240/86 CL of Collector of Customs (Appeals), Bombay. 2. The Collector has upheld the order of the Assistant Collector denying the appellants the benefit of Project Imports under Heading 84.66 of CTA, 1975. 3. None appeared on behalf of the appellants, when the matter was called. The appellants ....

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....at in this case contract was registered on the basis of recommendations made by the Directorate of Industries, Goa on the ground that the goods were being imported for substantial expansion of their unit at Goa. In their application for Project Import Registration they had declared the location of Plant or Machinery at Tivin Industrial Estate, Caraswada, Mapusa, Goa. This is a location shown in th....

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....ed capacity and proposed additions thereof. This makes it clear that the contract which is essential for concession under Project Import cannot be departed from in regard to any of its conditions. The conditions of contract which was registered implied that the import was required for the project located at Goa for substantial expansion of the unit at Goa. To the extent the machinery instead of be....

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....ng unit and on that basis the appellant was assessed for duty at a concessional rate under Heading 84.66 of the Customs Tariff Act. Since the appellants did not instal the said machinery for the expansion of its existing unit, but transferred the machinery after it had been cleared from the customs, the appellant cannot claim the benefit of the concessional rate of duty under Heading 84.66 of the ....