https://www.taxtmi.com/caselaws?id=81301 The Appellate Tribunal CEGAT, New Delhi, ruled in a case involving the classification of imported goods under Heading 84.66 of the Customs Tariff. The Tribunal determined that the clearance of goods for display in an exhibition did not constitute clearance for home consumption. Emphasizing the importance of statutory provisions over contractual arrangements, the Tribunal held that the goods were not assessable under Heading 84.66 due to the relevant contract not being registered with Customs authorities before clearance. As a result, the Tribunal set aside the appealed order and ruled in favor of the appellants. en-us Mon, 22 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81301 The Appellate Tribunal CEGAT, New Delhi, ruled in a case involving the classification of imported goods under Heading 84.66 of the Customs Tariff. The Tribunal determined that the clearance of goods for display in an exhibition did not constitute clearance for home consumption. Emphasizing the importance of statutory provisions over contractual arrangements, the Tribunal held that the goods were not assessable under Heading 84.66 due to the relevant contract not being registered with Customs authorities before clearance. As a result, the Tribunal set aside the appealed order and ruled in favor of the appellants. Case-Laws Customs Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81301