9911796707
|
Home
Issues:
Whether the imported tyres for scooters can be brought without a license under the Import Policy. Detailed Analysis: The appeal before the Appellate Tribunal CESTAT, Mumbai revolved around the question of whether the appellant could import tyres for scooters without a license. The Commissioner (Appeals) had upheld the Deputy Collector's decision that these tyres were consumer goods and thus required a license for import under Paragraph 156A of the Import Policy, subject to confiscation under Section 111(d) of the Act. The appellant's counsel acknowledged that tyres are considered consumer goods but argued that the Public Notice 32 (PN) 92-97 allowed the import of accessories, components, parts, and spares of consumer durables without a license, subject to specified conditions. Citing a previous Tribunal decision in CC v. Maruti Udyog Ltd, it was contended that parts of motor vehicles were eligible for import by the manufacturer of such vehicles under the Public Notice. The departmental representative referred to previous Tribunal decisions in Prahlad Singh Chadha v. CC and Rajnath Motors (P) Ltd. However, the Tribunal found these references irrelevant to the current issue. In Prahlad Singh Chadha v. CC, it was held that car tyres were consumer goods, while in Rajnath Motors (P) Ltd. v. CC, certain tyres were considered consumer goods eligible for fitment to motorcars. Notably, these decisions did not address the eligibility for import under the specific public notice in question. The Tribunal distinguished the previous decisions and relied on CC v. Maruti Udyog Ltd., which directly applied the Public Notice to parts of motor vehicles. Consequently, the Tribunal concluded that the import of tyres for scooters was permissible under the Public Notice. As a result, the appeal was allowed, and the impugned order was set aside. In summary, the Tribunal's decision clarified that the appellant, as a manufacturer of scooters, could import tyres without a license under the Import Policy, as per the provisions of the relevant Public Notice. The judgment emphasized the importance of considering specific public notices and previous decisions when determining the eligibility of goods for import without a license.
|
