2000 (12) TMI 284

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Jyoti Balasundaram, Member (J)]. The appellant herein, who is an SSI Unit registered with the Directorate of Industries, Greater NOIDA, UP, is engaged in the manufacture of export of hotel furniture. It imported samples of hotel amenities (such as soaps, body lotion, shower caps, etc., on behalf of its sister concern, M/s. Panban American Hotel Registered Company, at the request of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 54/94-Cus., dated 13-7-1994 has been issued in this connection exempting commercial samples and advertising materials and price lists from customs duty, in accordance with the said Convention. The commercial invoice dated 27-4-1995 clearly shows that the goods supplied under the invoice are commercial/trade samples supplied free of charge. Therefore, no duty is required to be paid on them. Hence t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X