TaxTMI 
TaxTMI 
2003 (4) TMI 307
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....t. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the Commissioner is whether cold galvanising compound, the product imported by the respondent, is consumer goods and therefore requires a licence for its importation. The Deputy Commissioner has held the goods to be consumer goods. His view was overturned by the Commissioner (Appeals) on appeal by the....
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....bridges, construction of buildings, tanks, water and waste plants. 3. Part of the goods which were imported were in aerosol cans, the remaining being in drums or jars. The notice issued to the appellant read, "On examination, it was noticed that the goods imported were in consumer packing. The goods were therefore imported in consumer packing and readily go satisfying the needs of industrial....
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....ds. 4. The departmental representative essentially relies upon the Bombay High Court's judgment cited above to say that the fact that the goods may have industrial application does not retract their being considered as consumer goods. 5. We must keep in mind the basis alleged in the notice which covered the proceedings issued holding the goods not to be consumer goods and that they wer....
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.... Deputy Commissioner says, that a particular commodity is consumer goods because it satisfies a human needs. If that is the case, one could say that nuclear reactor is consumer goods because it satisfies human needs. For nuclear reactor, a space satellite is consumer goods because it satisfies the need for human beings to travel in space and so on. Such an absurd interpretation cannot be permitted....