1997 (7) TMI 149

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....Project Import (Registration of Contract) Regulations, 1965, (hereinafter referred as `the Regulations') made under Section 157 of the Customs Act, 1962. Such registration enables the importer to avail the benefit of concessional custom duty under Tariff Heading 84.66 of the Customs Tariff Act, 1975. The respondents imported machines and equipment for processing of coffee seeds and applied for reg....