TaxTMI 
TaxTMI 
2000 (7) TMI 512
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.... that the appellants imported High Power Air Pumps which were held to be consumer goods by the Additional Commissioner of Customs, Bombay, who ordered confiscation of the imported goods and allowed their redemption on payment of a fine and also imposed penalty holding that the impugned goods are used in the small domestic aquarium for producing bubbles; that in the illustration printed on the cartons the product was referred to as aquarium air pump and, therefore, the goods were consumer goods as per definition in para 7(12) of EXIM Policy, 1992-97; that the appropriate EXIM Code is 841459.02 according to which the goods are restricted goods which have been imported without a valid import licence. 2. Shri S.K. Sharma, learned Consul....
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....CCE, 1989 (44) E.L.T. 763, in which it was held that the term accessories is used to describe the goods which may have been manufactured for use as an aid or addition. It is also defined as an object or device that is not essential in itself but aid to the beauty, convenience or effectiveness of something else. The learned Consultant submitted that the import of the impugned goods has been allowed in the past without the requirement of import licence and now also its import is being allowed without the requirement of the licence and the confiscation in the present matters is invalid. He relied upon the decision in the case of Bharat Surgical Corporation v. Collector of Customs, Madras, 1986 (26) E.L.T. 866, wherein the Tribunal had observed....
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....ted would be deemed to be admitted by the Doctrine of Non-traverse. The learned Consultant also submitted that no penalty is leviable as the import of the impugned goods was under bona fide belief that these could be imported under OGL and the goods were for their own use in the manufacture of Washing Machine; that the redemption fine imposed by the adjudicating authority is unwarranted and not commensurate with the gravity of offence and the margin of profit. He relied upon the decision in the case of Jain Export P. Ltd. v. UOI, 1990 (47) E.L.T. 213 (SC), wherein it was held that while determining the question of quantum of redemption fine it is essential to consider the facts and circumstances relevant to the bona fide conduct of the impo....
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.... end-use of a product is not a criteria for deciding the classification of the product; that as per classification of Import & Export item the impugned product falls under sub-heading 841459.02 which could be imported only against a specific licence; that the importer may use the High Power Air Pump as accessories in the washing machine which will not alter the classification under ITC (HS). 5. We have considered the submissions of both the sides. Out of the two bills of entry which are subject-matter of the present appeals, the description given in one of bill of entry is "Washing Machine components Bubble Wash"; whereas in the second bill of entry the description of the goods imported is "Silent Air Power Pump, Washing Machine com....
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....the decisions on the question of accessories and attachments relied upon by the learned Consultant does not advance the case of the appellants. Similarly the contention of the appellants that as the product in question has been allowed to be imported freely in the past and also subsequently the consignments in question should also be allowed is not correct for the reasons that they had described the product differently. The decision relied upon by them are also not applicable to the facts of the present matters. For example, in the case of Bharat Surgical Corporation, supra, the Tribunal remanded the matter to the adjudicating authority for considering the plea of clearances under OGL in the past. The appeal was not allowed by giving the be....