2001 (2) TMI 635

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....rder]. -  The question for consideration in this appeal is whether paper shredders imported by the appellant in September, 1995 were entitled to be imported without an import licence. The Commissioner has held them to be consumer goods and therefore requiring a licence, and in the absence of such a licence, ordered their confiscation. 2. The appellant is absent and unrepresented de....

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.... in paragraph 7, chapter 3B to mean "any consumption goods which can directly satisfy human needs without further processing and include consumer durables and accessories thereof". Among the list of 'consumer goods' specified to be freely importable as an exception to the general policy of prohibiting free import of such goods are truck and earth moving machinery tyres (entry 9), dipping oil for t....

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.... of the consumer goods as given in the Policy. It is not necessary to explore what flows from this, argument as to whether these goods were permitted to be imported or not. It would be legitimate to conclude from this that an inference cannot be drawn that all the goods in a class, of which one or two are specified in the policy as being consumer goods, are necessarily consumer goods. The Commissi....