1. By an Order No. S/10-1261/79 ACU dated 10.12.79 the Additional Collector of Customs, Air Cargo Bombay ordered the confiscation of one unit of Xerox Photo Copier Model 3107 imported by the appellants and claimed clearance without a licence in terms of Appendix 10 of Import Trade Control Policy Book April, 1979 - March 1980. The Addl. Collector did not accept the plea of the appellants that the goods were covered by entry No. 5 of that Appendix relating to research and development institutions but held that the goods constituted the consumer item. In appeal, the Central Board of Excise Customs concurred with the view of the Addl. Collector that the goods do constitute consumer items. A Revision Application was filed against the order of the Board with the Government of India which stands transferred to the Tribunal in terms of Section 131-B of the Customs Act.

2. On behalf of the appellants, it was canvassed that the photo copier is not consumer goods. Referring to the Concise Oxford dictionary definition of consumer goods, it was stated that consumer goods are "things which directly satisfy human wants and desires e.g. food and clothing". It was urged that a photo copier is