TMI Blog1993 (12) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue for determination in the above appeal is eligibility or otherwise of Electronic repair system imported by the appellants to the benefit of exemption under Notification No. 185/76 dated 2-8-1976. 2. The brief facts of the case are that the appellants imported a system for Electronics repair MIT-4 MATR-3025257 under Bill of Entry of 8th November, 1989. The goods were allowed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the appellants that the distinction sought to be drawn between the goods covered under Article II and Article III of the Geneva Convention is not relevant for the purpose of determining the eligibility to the benefit of Notification No. 185/76. Article II of the Convention reads as follows - Exemption from import duties for samples of negligible value: 1. Each contracting party shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duties in accordance with para 1 of this article, samples shall be made useless as merchandise by marking, tearing, perforation or other treatment, but not, however, so as to destroy their usefulness as samples" Article III reads as under - Temporary duty-free admission of other samples: 1. For the purposes of this article, the term `samples means articles which are representative of a parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l usage." 4. Notification 185/76 exempts `samples of the goods which are exempt from import duties under and in accordance with the International Convention to facilitate the importation of commercial samples and advertisement material drawn up at Geneva and dated 7th November, 1952, from the whole of Customs duty and Additional duty leviable. The Notification is not restricted to goods falling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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