2001 (12) TMI 724

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....Order]. - The question for consideration in this appeal is whether the appellant was entitled to import without a specific licence, goods described as "solar lights". In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the view expressed by the Assistant Commissioner in his order that the goods in question was not solar lights and hence consumer goods which required sp....

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....vidence on which they based their conclusion. The visual examination on which they rely is that of a layperson not an examination. Such examination obviously does not provide sufficient basis for the conclusion. 4. Even assuming that solar lights in question were ordinarily parts of some equipment, it cannot be denied that once they were attached to the lamps and the whole imported togethe....