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Procter And Gamble Hygine And Health ... vs Commissioner Of Customs on 18 July, 2005 cites

Commissioner Of Customs vs G.E. Plastics India Ltd. on 21 May, 1999

"The appellant have imported VSAT's some of which is admittedly installed by them in their premises and others at different places. These are used for communication between manufacturer, distributor and marketing points to achieve better inventory control. It is seen that the contract for registration for import of goods pertains to initial setting up of a plant for manufacture of Vicks Vaporub". It is the contention of the appellant that these goods may be treated as auxiliary goods for the purpose of project import benefit. They are also relying on recommendation certification issued by Ministry of Chemicals and Fertilizers. It is seen that in view of Tribunal decision in Commissioner v. GE Plastics India Ltd. 1999 (111) EL.T. 483 (T) in which it was held that in issue of classification of imported goods judgment of Customs authority prevail that of licensing authorities of advisory authorities. The said decision was given in the context of import under Project import, hence the ratio is also applicable here.
Customs, Excise and Gold Tribunal - Mumbai Cites 2 - Cited by 1 - Full Document
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