2006 (5) TMI 330

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....kash Shah, Advocate, for the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants are aggrieved by the denial of the benefit of Project Import under Customs Tariff Heading 84.66 to structural steel imported by them for execution of power project, on the ground that they had neither applied for registration of contract n....

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.... C/2857/88 by remanding the case to the original adjudicating authority to consider the application filed for project import, in view of the silence of the department in registering the contract. 4. Vide another order-in-original dated 23-5-1987, another claim for refund of duty paid in excess on goods imported vide four different bills of entry was rejected on the same grounds; vide order....

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....y, Refund Claim, etc., rejected the claim on the ground that the importers had not applied for registration, along with the original deed of contract and list of items certified by DGTD that the certificate from the sponsoring authority does not indicate whether the same has been issued on behalf of DGTD that there is no clarification from DGTD and that the copy of the purchase order dated 16-9-19....

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....ned counsel for the appellants stated that the appellants would not be in a position to produce any acknowledgment for receipt of the above letter. Therefore, the question of extending the benefit of concessional duty of project import under CTH 84.66 does not arise. Further, in terms of Project Import (Registration of Contract) Regulations, 1965, the contract must be registered prior to the clear....