TaxTMI 
TaxTMI 
2003 (6) TMI 380
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....ellant. Shri A. Shukla, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - The issue involved in this appeal is whether 1950 Nos. of "Power Driven Centrifugal Pumps Primarily Designed for Handling Water" imported by the appellants can be treated as not conforming to the definition of "Consumer goods" and allowed to be imported freely. In the impugned order, the adjud....
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....lty. 2. The learned advocate for the appellants argues at length challenging the impugned order and states that the impugned goods cannot be considered as consumer goods. In support of his arguments, he cites the following case laws :- (1) Century Enka Ltd. v. C.C., Nhava Sheva - 2001 (132) E.L.T. 494 (Tri. - Mumbai.) (2) U.....
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....ntainers (P) Ltd. v. C.C.E., Bombay - 1987 (29) E.L.T. 304 (Tribunal) He also submits an extract from Blacks Law Dictionary containing definition of "Consumer goods". It is the case of the appellant that the impugned goods are not consumer goods as they do not directly satisfy any human needs and that the same should be allowed to be imported freely treating them as industrial goods. 3.&emsp....
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....sions, we are of the view that the Commissioner has come to a correct finding that the impugned goods are consumer goods and the same cannot be allowed to be imported freely. 5. In the context of the submission by the learned Advocate for the appellants that the impugned goods do not directly satisfy human needs, we observe that the impugned goods are used for pumping water which is vitall....