2003 (1) TMI 626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r]. -  The appellants herein imported a consignment of 18 pcs. of personal computers and sought clearance thereof under Apendix 3A, Sr. No. 732 of the AM 1990-93 Policy and submitted REP licence with flexibility provision of para 192 of the same Policy. Sr. No. 732 of Appendix 3A covers - "Electronic Equipments/Systems excluding all consumer electronic equipment/systems." The department....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustoms Act.   Hence this appeal. 2. None appears for the appellants in spite of notice. Hence I heard the ld. Departmental Representative Shri Uma Shankar and perused the records. The appellants have not put any material on record as to why the goods cannot be treated as consumer goods, while on the other hand, the Adjudicating Authority has given a clear finding that the goods c....