2001 (12) TMI 715

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....i, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This application is taken up for decision by this common order as the appeals by Revenue arise out of a common order of Commissioner (Appeals) which disposes of two matters by a common order. 2. The application for condonation of delay filed in Appeal No. C/812-2001-Mum. i.e. C/COD-577/2001-Mum. is formal....

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....ct goods imported in bulk quantity and in the form of bricks of 1½ Kgs. each can be considered as consumer goods, keeping in view of definition and decisions referred to above. I find that the subject goods require heating up to a specified temperature in the appellant's plant and it has to be applied with a hot air gun which operates with the help of power. The subject adhesive is used to ....

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....989 (41) E.L.T. 171 (T) is relevant in this matter as the appellant is an established actual user manufacturing auto lamps and even if a consumer item is used by an actual user for industrial application, it can be considered as raw material under Para 22 of the EXIM Policy 1992-97 and is therefore not covered in Para 156. But in this case such a situation does not arise as there is no direct use ....