2004 (4) TMI 214
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.... electrical connection apparatus (Modular Electronic enclosures for electronics) with an option to the appellants to redeem the same on redemption fine, as the same were consumer goods, requiring a specific import licence, which the appellants have failed to produce. 2. The challenge to the said order is on the ground that the goods are not consumer items inasmuch as the same are imported in CK....
TaxTMI