TMI Blog1991 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... o a contract with the local agent of the German suppliers for the import of Chromograph C-399 colour spanner. The condition of the contract was that the equipment was to be initially imported on behalf of the supplier for display in Pamex TF 83 exhibition to be held in January, 1983 in New Delhi and after closure of the exhibition it was to be cleared for delivery to the respondents after completion of Customs formalities. In pursuance of the contract the respondents established a letter of credit on 21st December, 1983 in favour of the suppliers. On arrival of the goods by air at New Delhi they were cleared free of duty for exhibition purposes against Bill of Entry No. 034 dated 15-1-1983 filed by the local representative of the foreign s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had entered into a contract with the foreign supplier for the purchase of the goods in question. He contended that the Collector (Appeals) had erred in holding that the goods cleared under Notification No. 116/79, dated 1-6-1979 for display in an exhibition were in the nature of goods in transit. He contended that the impugned goods not having been entered for warehousing had to be deemed as having been cleared for home consumption. He argued that the goods were not classifiable under Heading 84.66 of the CTA since the registration of the relevant contract with the Customs authorities was after the date of clearance of goods for home consumption, against Bill of Entry No. 034 dated 15-1-1983. He contended that from the decision of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant since in that case the issues involved were different. 5. We have gone through the records of the case and considered the submissions made on behalf of both the sides. It is seen that in terms of the proviso to Heading 84.66 of the Customs Tariff the classification of goods under the heading was subject to the condition that the contract covering goods was registered with the Customs authorities prior to the order of the proper officer permitting clearance of the goods for home consumption. Hence the main question that arises for consideration in this case is whether the clearance of the imported goods for display in an exhibition on condition of re-export within the 6 months against Bill of Entry No. 034 dated 15-1-1983 filed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. Thus the order passed in respect of the goods covered by Bill of Entry dated 15-1-1983 filed under Section 47 was indisputably an order permitting the clearance of goods for home consumption. 8. During the course of his oral submissions the learned Consultant Shri Sogani had placed reliance on the dictionary meaning of word consumption and contended that clearance of goods against under Bill of Entry No. 034 dated 15-1-1983 could not be deemed as clearance for home consumption since in terms of the contract between the respondents and the supplier during the display in the exhibition the machines were not to be operated in any manner. In our view this argument does not help the respondents. The import of goods by a foreign c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and assessed for the goods in question, by making suitable endorsement on it, 9. We do not agree with the learned Consultant Shri N.C. Sogani that the Tribunal s decision in the case of Skania Engineers Pvt. Ltd. v. CC, Bombay [1984 ECR 1074 (Cegat)] is not relevant to the issues involved in this case. On the contrary we find that it follows from the following extract from the decision that goods imported for display in fairs conditionally free of duty subject to re-export are cleared against home consumption Bills of Entry :- The Tribunal is not able to agree with the appellant that the rate of duty applicable should be that on the date of payment. The exemption was applicable to imports which took place after the date of its issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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