2000 (9) TMI 695

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....dvocates, for the Appellant. [Order]. -  These are two identical appeals filed by M/s. Computer Graphics Ltd. against Order-in-Original Nos. 205/2000 - Gr. 7A, dated 14-3-2000 and 245/2000-Gr. 2, dated 22-2-2000 passed by Additional Commissioner of Customs and Joint Commissioner of Customs, respectively confiscating the goods under Section 111(d) of Customs Act, 1962 read with Section 3....

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....the Lower Authority has passed order confiscating the goods with an option to redeem the goods with fine and penalty. The appellant, in their grounds of appeal, stated that they are using this film for critical application. They also stated that the subject goods were packed in polythene covers without any marking, quantity and price and thus cannot be sold in the market as such. Hence, the confis....

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....cks, as understood in the normal trade parlance and the tape rolls are kept only in polyethylene cover without any markings regarding the manufacturer and other specifications. The goods, as such, are not sold in the market but are used captively by the importer and hence they are not consumer goods in the sense which the term is understood. 4. I have gone through the records of the case a....

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.... the pack. The appellant has not disputed this fact. However, the contention of the appellant that normal size and large roll has not been defined in the Import Policy or in the Tariff and just because the subject tapes are not in jumbo rolls, it cannot be termed as consumer packs, deserves consideration. It is seen that the tape of 200 mtr. length is kept in a simple polythene cover, without any ....