1999 (1) TMI 262

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....rder ]. - In this case, the department has appealed against the order of the Collector (Appeals), Mumbai made in Order-in-Appeal No. 713/94, dated 6-10-1994 allowing the appeal of the respondent holding that Crown Fox Brand Pins - Pearlised Plastic Heads Stainless Steel pins are not consumer goods. The brief facts of the case are that the respondent imported one consignment of 2000 boxes of Cro....

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....of the collar together in the garment industry. It is also used for fixing embellishments of greeting cards, fixing ribbons of gift packets and birthday presents. It is also contended that the pins are used for fixing embellishment pieces temporarily on festival dresses. As against this, the ld. Advocate, Shri J.C. Patel relied on the observation of Collector (Appeals) in para 6 and 7 of the impug....

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....to trimming and embellishments. Earlier under Appendix 17 of 1988-91 Policy for readymade garments/hosiery/knitwear and also for cotton readymade garments, hosiery and knitwear, it was specially explained in the Policy that trimmings and embellishments covers buckles, hooks, paper patterns, lining and interlining material, pearl headed pins. Therefore, the earlier Policy clearly indicated that pea....