2001 (2) TMI 635

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....eration 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 despite notice. I have read the memorandum of....

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....ption 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 treatment of grapes (entry 12), prawn, shrimp or....

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.... 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 Commissioner's argument that because photocopiers and fax....