1996 (11) TMI 207

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....raj, SDR, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to rice transplanters in SKD condition which have been held to be consumer goods by the learned lower authority and for that reason therefore the same have been held to be not eligible for importation under OGL. 2.  The learned Consultant pleaded that the rice transplanters will....

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....Export Policy will not attracted. Import & Export Policy now carries an appendix which sets out as to which are the items falling under different headings of the policy freely importable or which are restricted for import purposes. He drew our attention to the items falling under TI 84.32 which carries the heading agricultural, horticultural or forestry machinery for soil preparation or cultivatio....