Back
CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BOMBAY
MS. JYOTI BALASUNDARAM, J.
TELCO Ltd. -Appellant
Versus
Commissioner of Customs, Mumbai -Respondent
Final Order No. CI/1959/WZB/2003 Appeal No. C/899/97, CI/1959 of 2003, C/899 of 1997
Decided On : 22-08-2003
Per Jyoti Balasundaram : The appellants herein had imported Epple 37 Sealant of Thinner in August, 1996. The goods were treated as consumer goods and in the absence of specific import licence valid for such items in the Negative List in the Exim Policy, 1992-97, the Asst. Commissioner of Customs confiscated the goods with option to redeem the same on payment of fine in addition to duty. The Commissioner (Appeals) upheld the order of the Adjudicating authority; hence this appeal by the importer.
2. I have heard both sides. The goods are used for industrial application in the vehicle factory of the importer in the manufacture of Heavy Duty Engines and Turbines. The imported goods are Heat Resisting Sealing Compound along with Thinner which offers high resistance against hot oils and hot cooling liquid due to novel raw materials. The claim of the appellants is that they are appropriately classified under Customs Tariff Heading 38.14 allowed under Free Import category and are not consumer goods as they do not directly satisfy human needs but are only used for industrial application.
3. I find that the authorities below have only gone by the packing of the goods (small packing or consumer packing) to hold that the goods fall under entry No. 3814.00.09.10 of the ITC (HS) 1992-97 which covers "goods under sub-heading 38.14 of a kind classified as consumer goods'' which are restricted items. On the other hand, the appellants have clearly explained that the packing alone is not determinative of the basic question as to whether the goods satisfy the definition of consumer goods. I have gone through the write up of the goods which was submitted by the appellants to the Asst. Commissioner and the technical literature which clearly shows that the goods are for industrial application; hence satisfying industrial needs and not human needs. Therefore, I agree with the appellants that the goods are not consumer goods requiring specific import licence but are allowed for import under Free Import category under entry No. 3814.00.09.90 of the ITC (HS) classification. I, therefore, set aside the impugned order and allow the appeal.
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
