2002 (6) TMI 563 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that imported Honda Engines and Water Pump were not consumer goods, as they were prime movers and could not function independently. The goods were cleared under Open General Licence. The adjudicating authority confiscated the goods but the tribunal allowed the appeal based on a previous decision regarding Honda Kerosene Pumps.