1999 (5) TMI 35

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..... oms Act. It is undisputed that the said equipments were imported by the petitioner for exhibition and demonstration and thereafter, re-exported. Under sub-section (1) of Section 74 of the Customs Act, 98% of the duty is refundable. This refund is subject to the conditions mentioned therein. Under sub-section (2) of Section 74, if the goods have been used after importing, then, the refund is permis .....

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..... onstration and exhibition of the machinery/equipment amounts to use of the goods. 5.The Assistant Collector of Customs found that the instruments were used during exhibition for demonstration. A contention was raised that the items were not commercially used. It was found that the demonstration tantamounts to usage as the equipments imported are required to be operated and appropriately regarded .....

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..... a use. 6.There is a difference between display and demonstration. It is not the case of the petitioner that the machineries imported were kept in tact and were not operated. No evidence to this effect was submitted. Once the machinery is operated, may be for a shorter time for demonstration or exhibition to show its performance etc., the machinery is used. If a machinery is put to use in exhibit .....

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