Project import classification denied for unaccompanied baggage where Heading 84.66 conditions were not met

Project import benefits under Heading 84.66 were unavailable because the prescribed conditions under the project import regulations were not satisfied. Production of an ITC licence after import did not, by itself, establish entitlement to assessment as project import. Goods imported as unaccompanied baggage were also outside the scope of Heading 84.66 and had to be assessed under the specific tariff item applicable to baggage. The claim for project import classification was therefore rejected, and baggage classification was sustained.

---

---

Issues: Whether the imported goods were eligible for assessment as project import under Heading 84.66 and the project import regulations, and whether goods imported as unaccompanied baggage could be so classified.

Analysis: The conditions attached to Heading 84.66 and the project import regulations were not satisfied. Mere production of an ITC licence after import did not establish entitlement to project import benefits. The goods had been imported as unaccompanied baggage, which was outside the scope of Heading 84.66, and such baggage could only be assessed under the specific tariff item applicable to baggage.

Conclusion: The claim for assessment under Heading 84.66 was not admissible and the assessment under the baggage tariff item was sustained against the assessee.

---