1999 (8) TMI 325

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....chat Charam, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - In the impugned order, the Commissioner (A) held that "As per the definition of the consumer goods given in Import-Export Policy, 1992-97 'consumer goods' means any consumption goods which can directly satisfy human needs without further processing and include consumer durables and accessories thereof. Impugned go....

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.... On examination of the samples, the goods have been found to be in the nature of consumer goods covered by the entry at para 156 (Sl. No. 1) of EXIM Policy, 1992-97 read with the definition of consumer goods in para 7 (12) of the said policy. Customs Authorities, therefore, looking to the nature of the goods, mode of packing etc. held that the goods were not industrial chemicals but were consumer ....

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....catalogue and literature was submitted to the authorities; that this literature clearly showed that the items imported by the appellants were industrial chemicals and not consumer goods. In support of his contention, he cites and relies upon the decision of this Tribunal in the case of Sony India (P) Limited [F.O. No. 670/98-B2, dated 28-8-1998]. He also submits that the items are industrial chemi....