Concessional customs duty for hotel equipment may survive delayed tourism certificate if actual use conditions are met.

Concessional customs duty under Notification No. 6/86 was available for a dish washing machine treated as hotel-related equipment, subject to production of the Department of Tourism certificate at clearance and later proof of actual use. Where the importer had applied for the certificate before clearance and its issue was delayed beyond the importer's control, post-clearance production of the certificate alone could not defeat the benefit. The authorities, however, still had to verify compliance with the remaining notification conditions, especially actual use, on the available record. The matter was therefore sent back for fresh examination of those conditions.

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Issues: Whether the import of a dish washing machine qualified for concessional customs duty under Notification No. 6/86 despite the tourism certificate being produced after clearance, and whether the matter required reconsideration by the Assistant Collector.

Analysis: The notification granted concessional duty to specified hotel-related goods, including dish washing machines, subject to production at clearance of a certificate from the Department of Tourism and subsequent proof of actual use within the prescribed period. The imported goods were covered by the notification, and the record indicated that the importer had applied for the certificate before clearance, though it was issued later. In view of Tribunal practice taking a lenient view where the delay in obtaining the certificate was beyond the importer's control, post-clearance production of the certificate by itself could not justify denial of the benefit. At the same time, the authorities had to verify whether the other conditions of the notification, especially actual use, were satisfied on the available documents.

Conclusion: The importer was entitled to claim the benefit of the notification subject to fulfilment of the remaining condition regarding actual use, and the matter was remanded to the Assistant Collector for fresh consideration.

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