1999 (12) TMI 358

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.... for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal dated 30-10-1998 passed by the Commissioner of Customs (Appeals), Bombay. In the impugned order, the benefit of Project Import was denied to the appellants. 2. Ld. Counsel, appearing on behalf of the appellants, submits that the appellants made import of diesel en....

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....nsumption or deposit in a warehouse. He submits that in this case the contract was registered after the order was passed by the proper officer to warehouse the diesel generator set. He relies upon the decision of the Hon'ble Supreme Court in the case of Mihir Textiles Ltd. v. C.C. reported in 1997 (92) E.L.T. 9 (S.C.). He, therefore, prays that the appeal be dismissed. 4. In this case the ....

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.... their components, required for the initial setting up of a unit, existing unit, of a specified : (1) Industrial plant, (2) Irrigation project, (3) Power Project, (4) Mining Project, (5) Project for the exploration for oil or other miners, and (6) Such other projects as the Central Government may, having regard to the economic development of the country, notify in the Official Ga....

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....ispute was registered as per the provision of Project Import Regulation, 1986. The Hon'ble Supreme Court in the case of Mihir Textiles Ltd. (supra) held that three conditions are to be satisfied for the entitlement of concessional rate shown in the entry 84.66 of Customs Tariff. They are (1) goods should have been imported against a specified contract registered with the appropriate Customs House;....