JUDGMENT : 1. This appeal relates to registration of a contract under the provisions of the 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 registration of their contract under the Regulations. The Assistant Collector of Customs, by his order dated September 13, 1984, refused the registration of the contract on the ground that the Import Licence does not bear the Project import endorsement. The Collector of Customs (Allahabad) held that since the project had been sponsored by the sponsoring authority, i.e. the Coffee Board of India and, thereafter, the licence for project import was issued by the Licensing Authority, the Assistant Collector should have registered the contract for concessional rate of duty even though the licences had not been endorsed for project import by the Licensing Authority. The appeal filed against the said order of the Collector has been dismissed by the Customs Excise and Gold (Control) Appellate Tribunal by the impugned judgment. 2. We have 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.