TaxTMI 
TaxTMI 
TaxTMI 
1999 (1) TMI 115
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....ls of Entry in Nhava Sheva Customs House on 30th May, 1994 and 2nd June, 1994 for import of `Camphor' claiming that they could be imported under OGL. It is the case of the department that clarification issued by the DGFT in September, 1993 `Camphor' cannot be imported under OGL. The matter was heard by the adjudicating authority who by its order dated 8-7-1994 disagreed with the respondent. He tried to follow the judgment of the Southern Regional Bench of the Tribunal, against which the appeal was reheard before the Collector (Appeals), Mumbai. Collector (Appeals), Mumbai in the impugned order had held inter alia that the respondents were manufacturers of synthetic resin and they were using `camphor' as plasticizer in their factory. He had ....
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....is argued by the department, sells a particular quantity to a consumer after weighing the required quantity from bulk packing available with him. Therefore, packing is not relevant to decide whether goods imported are consumer goods or otherwise. 4.  As against this ld. Counsel for the respondents invited our attention to the judgment of the SRB in the case of Sullur Tea Depot v. C.C., Madras - 1994 (72) E.L.T. 972. He states that the clarification given by the DGFT authorities was not known to the public. He also invited our attention to the observations of the Tribunal in paragraph 5 which states that when the items is used as a raw material for manufacture of certain other goods same cannot be considered as consumer goods. He state....
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....as held that depending upon the packages the things could be considered as consumer goods or not with which we do not agree. It has been rightly argued by the ld. DR. The manner of packing and the method of packing by itself could not be the reason for considering as to whether the goods is allowed to be imported with licence or without licence and that cannot be the decisive test. The point is whether goods it comes within the various categories of appendices mentioned in various Import Policies which were prevalent at that time. 5.  As far as the instant goods are concerned, it is no doubt true. Ld. DR has invited our attention to the judgment of the Bombay High Court in the case of United Breweries case - 1994 (53) ECR 13. In that ....