TaxTMI 
TaxTMI 
2002 (7) TMI 206
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.... The question for consideration in this appeal is the eligibility to importation of goods described as "Daubert VCI Paper" that the appellant imported. The claim made by the appellant for clearance of the goods under the Open General Licence (OGL) was refused by the Custom House on the ground that the goods were consumables which required a specific licence. This finding of the Deputy Commissioner....
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....issioner (Appeals) says that it satisfied the definition of "consumer goods" in the policy, because it satisfied the human need to preventing goods from "corrosion, rust, moisture, sale and lustre". 3. The policy at the relevant time defined consumer goods to mean "any consumer goods which can directly satisfy human need without further processing and include consumer durables". The Commissione....
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.... needs without any further processing. Apart from anything else, such a paper by itself i.e. directly, cannot prevent anything from rust. It is only the object to which it is packed that will be prevented from rusting. Cutting of the paper and rendering it suitable for such use, therefore is a form of processing. 4. The relevance of the Commissioner's view that this is not manufacture is not cl....
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....der the OGL. Such earlier clearance would enough justify setting aside the redemption fine altogether. 5. The decisions that the departmental representative cited do not have any relevance to the facts before us. On the contrary, the Tribunal's decision in CCE v. JCT Electronics Ltd. - 1996 (67) E.C.R. 637 explaining that the word "processing" where the definition is to be understood as underta....