1997 (5) TMI 248

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....e Lok 901, and Producer 114 (633-1904) and that of a product Flex 299, said to be similar to Instant Lok SH 299, the Bombay Custom House took the view that the goods were consumer goods falling under Negative List for imports under Import Policy 1992-97 and issued Show Cause Notice dated 10-11-1994 for confiscation of the goods as in the absence of an import licence the import was unauthorised. The Dy. Collector of Customs on considering their defence adjudicated the matter and confiscated the goods under Section 111(d) of the Customs Act, 1962 holding that the goods are in ready to use form requiring no further processing before its use. An option was given to redeem the goods on payment of a price Rs. 1,14,634/- in lieu of confiscation. A....

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....el further urged that there are other features of the imported goods like bulk packing and high temperature melting, all of which go to show that they are not consumer goods but industrial raw material. 4. The submissions made have been carefully considered. The Dy. Commissioner has held the goods to be consumer goods which figures in the Negative List of the Import Policy 1992-97, consumer goods being defined in the Policy as any consumption goods which can directly satisfy human need without further processing. The respondents claim that these are raw materials used by them for producing bound books. The Policy says " Raw Material" means "for a manufacturer, any materials or goods which are required for his manufacturing process, wh....