TaxTMI 
TaxTMI 
1987 (5) TMI 191
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....ted against the order of the Collector of Customs (Appeals), Madras dated 9-10-1986 confirming the order of the original authority namely, the Assistant Collector of Customs, Madras dated 30-5-1986 and upholding the redemption fine of Rs. 6,500/- imposed on the appellant under Section 125 of the Customs Act, 1962 (the Act for short). The appellant imported from Japan a Sony Colour T.V. and Printed....
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.... of colour T.V. will be permissible as the same is only a bona fide technical and trade sample supplied free of charge not exceeding Rs. 20,000/- in C.I.F. value covered by Serial No.4 thereunder. It was further contended that the import of colour T.V. in the fact and circumstances of the case cannot be construed to be consumer goods. 3.  The learned S.D.R., Shri K.K. Bhatia submitted that i....
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....ssions before me. The short question that would arise for my consideration in the present case is whether the goods namely, the colour T.V. is permissible for import by a Research and Development unit in terms of Appendix 7 dealing with O.G.L. No. 4. As rightly contended by the learned S.D.R. the imported goods is a colour T.V. which is a consumer item and as per Clause 14 of Appendix 7 of the Pol....
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....f the learned Counsel because I do not find any ambiguity with reference to the nature of the item imported and if really the licensing authorities had intended to cover the item in question under O.G.L., there is no reason as to why it was not specifically listed. The plea of the learned Counsel that the expression 'trade sample' would cover all items, is too vague and too comprehensive to be acc....