1994 (3) TMI 224

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....atographic film but allowing redemption of the consignment on payment of fine of Rs. 3 lakhs. The appellants have been registered under the Bombay Shops and Establishments Act as a building contractor and holds a registration certificate. They claimed benefit of import of this item under OGL capital goods figuring in Appx., 1B Sr. No. 8(24) of AM 1985-1988. They also stated that as per Appx. 6(3) OGL of the aforesaid Policy, capital goods covered by Appx. 1B can be imported by Actual Users (Industrial & Non-Industrial. However, their claim was not accepted by the customs authorities alleging that they are in the building activity and the registration under Bombay Shops and Establishments Act is for the purpose of building contractor and the....

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....ancillary to any trade or profession. According to the definition of the "Actual User (Non-Industrial)" given in the Import Policy, it can be any commercial establishment which has been registered or holds a certificate for at least 3 years under the local law applicable to Shops and Establishments generally and which carries on any business trade or profession, whether for the purpose of gain or not, but does not include a shop, factory, residential hotel, restaurant or eating house. They have produced a registration certificate under the Shops and Establishments Act of Bombay and this specifies the definition of Actual User (Non-Industrial). Moreover, the other two evidences viz. the certificate from the Indian Motion Picture Producers....

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....hem automatically to import the film editing machine, we cannot disregard the other two evidences produced by the appellants before the Collector; one is a certificate from the Indian Motion Picture Producers Association which is a recognised association of film producers of India. When this Association has given a certificate that the appellants are one of the members, we are to take note that they are engaged in the film production. The other certificate issued by the National Film Development Corporation also indicates that the appellants are engaged in the film production and has been registered on 22-3-1985 much prior to the date of shipment. There is also another letter from the Ministry of Information and Broadcasting dated 31-7-1985....