TMI Blog1984 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a Revision Application before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before us. 2. The appellants (hereinafter referred to as HMT) imported a consignment of consumable stores such as chemicals. The goods were assessed to duty by the Madras Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were required for the initial setting up of the project and the tariff heading permitted import of consumable stores within 10% of the value of the licensed project imports. The goods were, therefore, eligible for the benefit of assessment under heading 84.66. To a query from the Bench, Shri Prasad replied that the subject goods were not part of or included in the contract registered with the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported consumable stores should have formed part of the contract registered with the Custom House in accordance with the Project Import Regulations. While it is not correct, as the lower authorities have done, to hold that consumable stores are not eligible for assessment under heading 84.66, the benefit of such assessment will not be available in the present case since the consumable stores did ..... X X X X Extracts X X X X X X X X Extracts X X X X
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