Customized technical drawings are not consumer goods, and import confiscation was set aside on exemption grounds.

Customized technical drawings imported for construction of a surface coating plant were not consumer goods because they were made for a specific industrial purpose and not for ordinary sale or consumer use. The exemption under Notification No. 23/98 dated 02-06-1998 supported their free importability. On that basis, the confiscation, redemption fine and penalty were set aside in favour of the assessee.

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Issues: Whether the imported goods, being customized technical drawings used for construction of a surface coating plant, were liable to be treated as consumer goods and consequently confiscated, or were exempt and freely importable.

Analysis: The goods were found to be technical drawings made for a particular industrial use and not goods meant for sale or ordinary consumer use. On that basis, they could not be classified as consumer goods. The exemption claimed under Notification No. 23/98 dated 02-06-1998 also supported the assessee's stand.

Conclusion: The goods were not consumer goods and the confiscation, redemption fine and penalty were set aside in favour of the assessee.

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