2000 (3) TMI 235

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....A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the eligibility of the appellant to import, without an import licence, additives for mixing with lubricants for improving the performance of internal combustion engines. In the order impugned in the appeal the Collector held the goods to be consumer goods imp....

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....8.21. The policy at the relevant time permitted additives for lubricants and oils under this heading to be freely importable. The Collector's view that the classification for Customs purpose is irrelevant for determining the classification under the policy is obviously incorrect. 3. In any event it is difficult to consider these goods to be consumer goods as defined in the policy. The poli....