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1994 (4) TMI 149
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.... [Order]. - M/s. Parkash Industries have filed this appeal against the order of Collector of Customs (Appeals). The Collector of Customs (Appeals) had held that "goods were imported for trading and sale; that the equipment could not be classified as life saving equipment as claimed by the appellant; that the impugned goods were consumer goods and therefore, were borne on the negative li....
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.... import of the equipment was there; that the customs authorities were not required to ask for a licence in respect of import of these goods. 3. Shri P.C. Puri, the representative of the appellant more or less repeated the arguments which they had pleaded before the Collector (Appeals). Stating that public notice No. 6/ITC/PN/92-97, dated 7-4-1992 specifically laid down that medical equipme....
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....ment being medical equipment. The only dispute is whether this equipment can be termed as consumer goods. It may be stated that public notice No. 6/ITC/PN/92-97, dated 7-4-1992 and IPC Circular No. 15/92-97, dated 10-9-1992 specifically exclude the import of the goods listed in the negative list of import and consumer goods figured in the negative list of the import policy. The appellant submitted....
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....d under the Ministry of Commerce Public Notice No. 6/ITC/PN/92-97, dt. 31-3-1992. 2. The list of life saving and sight saving drugs, medicines and equipment qualifying for import of official exchange rate is under preparation and would be notified in due course of time. In the meantime there is however no restriction on the import of drugs, medicines and equipment, life saving or otherwise....