1993 (12) TMI 135

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.... the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in the above appeal is eligibility or otherwise of Electronic repair system imported by the appellants to the benefit of exemption under Notification No. 185/76 dated 2-8-1976. 2. The brief facts of the case are that the appellants imported a system for Electronics repair MIT-4 MATR-3025257 ....

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....te for the appellants and Sh. B.K. Singh, learned DR. We see force in the contention of the appellants that the distinction sought to be drawn between the goods covered under Article II and Article III of the Geneva Convention is not relevant for the purpose of determining the eligibility to the benefit of Notification No. 185/76. Article II of the Convention reads as follows - "Exemption from ....

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....mportation may require that as a condition of their being exempted from import duties in accordance with para 1 of this article, samples shall be made useless as merchandise by marking, tearing, perforation or other treatment, but not, however, so as to destroy their usefulness as samples" Article III reads as under - "Temporary duty-free admission of other samples: 1. For the purposes of th....

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....such quantity that, taken as a whole, they no longer constitute samples under ordinary commercial usage." 4. Notification 185/76 exempts `samples of the goods which are exempt from import duties under and in accordance with the International Convention to facilitate the importation of commercial samples and advertisement material drawn up at Geneva and dated 7th November, 1952, from the wh....