1997 (12) TMI 378

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....d were to be used for the purpose of fastening on the tops of open top containers so as to protect the cargo contained in them from the element as also from theft. In view of the nature of the goods, the Customs Department was of the view that they were consumer goods as defined in para 7(ii) of the Policy 1992-97, and could not be cleared under Open General Licence (OGL). On the objection being communicated to the notice of the importer, it waiver written notice. However, its representative was heard. It took the stand that the goods were imported against a specific contract to form part of the open top containers which it manufactured for export. They were therefore not consumer goods. The Additional Collector did not agree. He held the g....

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....ithout further processing i.e. in the form in which they are imported. The term "consumption goods" is not defined anywhere in the Policy. Going by the ordinary meaning, consumption goods would mean the goods which are used up exhausted or destroyed in the process of utilisation. (By extension to the definition "consumer durables" which would not be consumption goods in the manner so described have been included in the definition. We are however not concerned with this). 5. The Additional Collector, in his order, has not attempted to satisfy himself that the goods in question meets these requirement. His first reason is that the goods can be directly used without further processing and are therefore consumers goods. This by itself i....

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....are cut to size and shape. From drawing of the goods purchased enclosed, it is seen that the length is approximately 6.41 meters and width is 2.98 metres both sides narrowed at the edge. There are eyelets at interval of 14 cm along the edges. There is also double thickness reinforcement at the edges. All this is presumably done is order to ensure that the goods fit squarely over the top of the container. Having held that transportation of the cargo is not a human need, it would follow that the fact that these components are open top containers did not make themselves as consumer goods. In the manner in which these goods are imported, I fail to see how they can be said to satisfy any human needs. It could be argued that they would act as a c....