1999 (5) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r]. -  The applicants made a request to decide the appeal on merits. Therefore, the appeal is being taken up in the absence of the applicants. Heard Shri T.A. Arunachalam, learned JDR. 2. In this case the applicant made an import of battery charger of cellular phone and claimed the clearance under Customs Tariff Heading 8504.50 and Para-22 of the Exim Policy 1992-97. On examination....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se which directly satisfy the human needs and the battery chargers cannot be said to be a consumer goods as these are used for charging the cellular phone. 4.  Perused the appeal papers and considered the submissions made by the learned JDR. The appellants declared the goods in the Bill of Entry as electricity-battery charger, whereas on examination the goods were found to be charger for c....