1998 (8) TMI 388

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....udicating authority has held the goods to be capital goods. Therefore, this appeal has been filed by the Revenue contending that these are consumer goods and the licence is required for their importation. 1.2 In order to appreciate the aforesaid controversy the reasoning of the adjudicating authority, namely, Commissioner of Customs after having examined the definition of capital goods and consumer goods, has come to the following conclusion :- "It goes without saying that the items are of high quality precision types and are meant for professional work. They would not be used in a household or domestic purpose or by an ordinary consumer. They are eminently suited for industrial application, that too, any high-tech industry, like....

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.... also treated as consumer goods is further confirmed by an entry like that against EXIM Code 82055903 which reads as `Hand Tools' for specified uses, such as watch making tools, goldsmith tools. Similarly, there are other items like metal working hand tools or wood working hand tools, hand tools for pedal operated grinder wheels with frame works, metal working hack saws, metal cutting shears and similar goods. All of these can be used in an industry or by other general consumers as well. All these items have been treated as consumer goods as per the policy. Therefore, it would not be proper to bring in such a distinction as has been done in the Adjudication order. (iii)     The definition of consumer goods given on pa....