Project import benefit for consumable stores depends on inclusion in the registered contract and compliance with the value limit.

Consumable stores imported for a project qualified for project import assessment under Heading 84.66 only if they formed part of a contract registered with Customs under the Project Import Regulations, satisfied the prescribed value limit, and were essential for maintenance of the plant or project. Where the consumable stores were not included in the registered contract, the condition for extending project import benefits was not met. The assessment benefit under Heading 84.66 was therefore unavailable to the imported goods, even though consumable stores are not excluded in principle from the heading.

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Issues: Whether consumable stores imported for a project, but not forming part of the contract registered with the Custom House under the Project Import Regulations, were eligible for assessment under Heading No. 84.66.

Analysis: Heading No. 84.66(ii) extends the project import benefit to consumable stores only where they are imported as part of a contract registered under Heading No. 84.66(i), subject to the prescribed value limit and the requirement that they be essential for maintenance of the plant or project. The imported consumable stores in this case were not included in the registered contract. The benefit of project import assessment therefore depended on a condition that was not satisfied, even though consumable stores are not in principle excluded from the heading.

Conclusion: The benefit of assessment under Heading No. 84.66 was not available to the imported goods, and the appeal was rejected.

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