2003 (7) TMI 541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J.C. Patel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Charisma Cosmetics Pvt. Ltd., the respondent to this appeal, imported lids of bottles to which were attached brushes made of plastic intended to be fitted to the bottles containing nail polish that it manufactured. The goods were not covered by a licence, which, according to the opinion of the departme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....htly fall in heading 392350 00.10 of the Exim Policy, which includes stoppers, lids, caps and other closures. The item in question is fit on the neck of the bottle, close it and protect it in the context from evaporation, on which attached is a brush which is used to apply the lids. Even so however the goods would require a licence, since the policy describes classified goods falling in this headi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods without a licence. 4. The question that now arises up is whether these goods are consumer durables covered by the said paragraph. It appears on the face of it that these goods would not be consumer durables. The term generally refers to consumer goods which are used over a considerable period of time. Bottles containing nail polish cannot be considered to be durable to any extent. They....