2003 (5) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : C. Satapathy, Member (T)]. -  The respondents imported plastic laminated sheets. The Collector of Customs, Kandla, adjudicated the case and held that the impugned goods cannot be considered as consumer goods. This is an appeal filed by the department in terms of Board's Order No. 8/R-96, dated 11-1-1996 passed by Smt. Ila Chatterjee, Member, who on review of the adjudicatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rniture and decoration items which are directly consumed by human beings. If the impugned goods are not covered under the definition of the term "consumer goods" and these are used in the manufacture of furniture and decoration items, on both counts the same cannot be considered to be consumer goods under the import and export policy. 3. Accordingly, we are of the view that the impugned or....