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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, BOMBAY
S.S. KANG, J.
Commissioner of Customs, Mumbai -Appellant
Versus
Mihir Enterprises -Respondent
Final Order No. C-IV/266/WZB/2003 Appeal No. C/288/97/Mum., 266 of 2003, 288 of 1997
Decided On : 01-07-2003
Per S.S. Kang : When the case was called, none appeared on behalf of the respondents in spite of notice.
2. The Revenue filed this appeal against the Order-in-Appeal, whereby the Commissioner (Appeals) held that the goods imported by the respondents are not consumer items.
3. Heard Ld. SDR.
4. The contention of the Revenue is that the respondents imported the consignment of PVC tapes and are in consumer packing. These tapes are generally used for cable insulation and as packing tapes. Therefore, are not covered under the para 22 of Exim policy. The goods in question are clearly consumer goods falling under the purview of 7 (12) of the Exim policy and arepacked in consumer packing. These packing are generally meant for domestic use.
5. The Commissioner (Appeals) in the impugned order gave a finding of fact that the PVC tapes are used for wire and cable insulation, bundling and reinforcing assorted colours for colour coding of cables as well as for belting and rebelting and repairing of axial type electrical components. In this situation, the Commissioner (Appeals) was held that these are not consumer goods but are for industrial use. This finding is not controverted by the Revenue in the present appeal.
6. The contention of the Revenue is that these tapes are generally used by common man for domestic electrical cable insulation. The contention of the Revenue is also that the packing is small, therefore, it is for domestic use. This plea was not supported by any evidence, in such, in these circumstances, I find no merit in the appeal, the appeal is dismissed.
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