https://www.taxtmi.com/caselaws?id=87243 Goods cleared on a home consumption bill of entry could not later be re-characterised as warehoused goods to obtain project import registration and concessional assessment. The customs framework treated home consumption and warehousing entries as distinct, and an exhibition exemption notification did not override the separate timing requirement that the contract be registered before clearance for project import benefit. Because registration was sought only after the goods had already been cleared, the statutory condition for concessional assessment was not met, and the exemption under Notification No. 116/79-Cus. did not confer entitlement to project import treatment. en-us Thu, 14 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87243 Goods cleared on a home consumption bill of entry could not later be re-characterised as warehoused goods to obtain project import registration and concessional assessment. The customs framework treated home consumption and warehousing entries as distinct, and an exhibition exemption notification did not override the separate timing requirement that the contract be registered before clearance for project import benefit. Because registration was sought only after the goods had already been cleared, the statutory condition for concessional assessment was not met, and the exemption under Notification No. 116/79-Cus. did not confer entitlement to project import treatment. Case-Laws Customs Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87243