1998 (10) TMI 302

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....r]. -  The assessee imported components for Stereo Cassettee player in two consignments and claimed clearance under OGL for actual use. The jurisdictional officer felt that all the components put together would form a stereo player except for an unpopulated PCB. It was felt that in this situation, the imported goods became a consumer item in the Negative List and in the absence of a licenc....

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....lty on the importers. Hence, this appeal. 2. I have heard Shri J.C. Patel, the ld. Advocate for the appellants and Shri S.V. Singh, the ld. DR for the Revenue. 3. At the material time, import of consumer goods was prohibited. Consumer goods were defined in Export and Import Policy as consumption goods which could directly satisfy human beings without any process. Such goods were pr....