2003 (9) TMI 417

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....der]. - The appellants herein had imported Epple 37 Sealant and Thinner in August, 1996. The goods were treated as consumer goods and in the absence of specific import licence valid for such items in the Negative List in the Exim Policy, 1992-97, the Asstt. Commissioner of Customs confiscated the goods with option to redeem the same on payment of fine in addition to duty. The Commissioner (Appe....

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....nsumer packing) to hold that the goods fall under entry No. 3814.00.09.10 of the ITC (HS) 1992-97 which covers goods under sub-heading 38.14 of a kind classified as consumer goods which are restricted items. On the other hand, the appellants have clearly explained that the packing alone is not determinative of the basic question as to whether the goods satisfy the definition of consumer goods. I h....