TaxTMI 
TaxTMI 
2002 (7) TMI 206
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....is 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, who ordered consequential confiscat....
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....ed 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 Commissioner's answer, that the goods satisfy a huma....
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....art 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 clear. Perhaps she appears to apply the test ....
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....nough 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 undertaking some activity which may render it usable....