TMI Blog1986 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ms may be directed to register the contract of the appellants under the Project Imports (Registration of Contract) Regulations, 1965 so that the refund of Customs duty already paid in excess can be obtained. 2. The facts of the case, in brief, are that the appellants made an application for registration of their contract No. 15617/PO-411/Spec-973/ DD-166 S-IV dated 25-6-1981 entered into with M/s. Cometto Industrial, Italy through M/s. Salgaocar Engineers Pvt. Ltd., New Delhi for Import of one 200 M/Ton Self-propelled vehicle model Cometto MT-100 etc. They sought clearance of the goods against import licence No. 2039438 dated 18-6-1981, duly endorsed with Project Imports under Heading No. 84.66 of C.T.A., 1975. The goods were required f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Gopinath, learned Senior Departmental Representative for the respondent. 4. The learned Advocate has argued that the appellants are a statutory Corporation appearing in Rule 3(2) of the Project Imports (Registration of Contract) Regulations, 1965. According to the proviso to Rule (4) of these Regulations, the application of the appellants was to be accompanied by the list of items, for which clearance of Director General of Technical Development had been taken and a certificate from the Head of the Project Authority to the effect that the items to be imported are covered by the rules. The, appellants were granted an import licence No. 2039138 dated 18-6-1981. The goods covered by the import licence were described in details in the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auxiliary equipment of power projects and are covered by sub-heading (D) of Heading 84.66(i) of C.T.A., 1975. As the application for registration of contract was filed after fulfilment of all requirements, the contract should have been registered for classification of the goods under Heading 84.66(i) C.T.A., 1975 as Project Imports. Regarding the observation of the Appellate Collector that The equipment is not meant for any single project , the learned advocate has argued that the Project Imports (Registration of Contract) Regulations, 1965 do not provide that the vehicle cannot be transferred to another project. In reply to a question put from the Bench, it has been clarified on behalf of the appellants that after the setting up of seven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues arising our of their arguments are : (i) Whether these power transmission projects fall within the purview of Power Project appearing in Heading No. 84.66(i) Y(DX3) of the Import Tariff: (ii) Whether the imported vehicle is an auxiliary equipment of the power transmission project, and (iii) Whether the vehicle imported for the initial setting up of a number of transmission projects is eligible for assessment at concessional rate of duty as Project Import under the above Tariff Heading. 8. The learned S.D.R. has not disputed the fact that all procedural formalities for registration of a contract have been observed by the appellants. It is also an admitted fact that the vehicle in question was imported for transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 584 MW additional power, extensions and argumentations of the transmission net work already provided in previous transmission Project. Thus the Project Report itself shows that generation of power is not a part of the present project. This being the position, we are unable to accept the contention that these transmission sub-stations are Power Projects falling under Heading; 84.66(1) of the Tariff. 9. The next question to be decided is whether the imported vehicle is an auxiliary equipment. The term auxiliary equipment has not been defined in the Customs Act or in the Customs Tariff or in the Project Imports (Registration of Contract) Regulations, 1965. The term is, therefore, to be construed strictly. The dictionary meaning of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roject. It is very clear from the provision of this sub-heading that the auxiliary equipment should be relatable to a particular and a specified power project. In the present case, the vehicle was imported for setting up of seven transmission sub-stations falling under several projects and it was not relatable to a particular project. Therefore, even if the vehicle is considered to be auxiliary equipment (which, of course, is not the case), then also this specific provision is not fulfilled and it is not eligible for assessment as Project Import . 11. Having regard to the above discussions, we hold that the vehicle imported for the initial setting up of power transmission sub-stations did not qualify for assessment under Tariff Heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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