1997 (7) TMI 149

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..... ract) 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 registration of their contract under th .....

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..... ave heard Shri Murthy, the learned counsel, for the appellant in support of the appeal and we have perused the record. In our opinion, the impugned judgment of the Tribunal is in consonance with the provisions of the Regulations. No case is made out for interference with the impugned judgment by this Court. The appeal is, therefore, dismissed. No order as to costs.  
Case laws, Decisions .....

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