TaxTMI 
TaxTMI 
2003 (7) TMI 420
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.... Respondent. [Order per : S.L. Peeran, Member (J)]. - In all these six appeals common question of law and facts are involved and hence they are taken up together for disposal as per law. 2. The appellants imported self adhesive labels. The allegation is that the same required a licence as they are consumer goods; that the classification under ITC (HS) was done under Chapter sub-headi....
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.... should be in the nature of consumer goods as defined in the import and export policy. Whether right or wrong, the Import and Export Policy identifies the goods in question to be consumer goods. The Customs Department which is an agency implementing the Import and Export Policy, therefore, cannot go into the question of whether the goods are in the nature of consumer goods or not. In view of the ....
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.... department. The imported consumer goods required a licence. She pointed out that in the absence of any contest on the question of classification and as the fine paid by them was on their own volition, therefore, there is no ground to interfere with the impugned order. 3.  We have heard both sides in the matter. The item has been declared as consumer goods under ITC Policy. The appellants pr....