2004 (2) TMI 614

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....ountants, for the Appellant. Shri Sanjay Singhal, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants had imported drawings and designs for setting up their blast furnace plant. The drawings and designs were ordered to be confiscated under Section 111(d) of the Customs Act, 1962 and were to be redeemed on payment of redemption fine of Rs. 10,50,000/- along wit....

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....ants for classification under 4911.99 is not upheld. (b)     We found force in the submission of the ld. C.A. appearing for the appellants that drawings and designs for the blast furnace imported cannot be considered to be Consumer goods since they do not satisfy directly any basic human needs. They only satisfy the industrial need for setting up a plant for manufacture of s....

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....e behind the restrictions and conditions as imposed under Column 3. Reading of Para 15.2 (Part II of Negative List of Imports in Chapter 15) of the EXIM Policy of 1997-2002 which deals with restricted items and lays down the precise manner in which the import policy in respect of any goods is to be found. It clearly follows that only items which would be consumer goods falling under 4911.91 would ....