2005 (12) TMI 304 - AT - Customs

Summary

Issues:
- Classification of Alucobond Composite panels as consumer goods or industrial raw materials under the Exim Policy 1997-2002.

Analysis:
The main issue in this case was whether Alucobond Composite panels imported by the appellants for use in exterior architecture should be classified as consumer goods or industrial raw materials under the Exim Policy 1997-2002. The Tribunal analyzed the nature of the goods, considering that they required further processing before installation. The Tribunal referred to previous decisions, including Zavenir Coated Products Pvt. Ltd. v. Commissioner of Customs and Plast Fab v. Collector of Customs, to establish that goods requiring additional processing are not considered consumer goods. Drawing from the case of Bata India Ltd. v. Commissioner of Customs, Calcutta, where materials for shoe uppers were deemed industrial raw materials, the Tribunal concluded that the Alucobond panels were more akin to industrial raw materials for the manufacture of panels, claddings, and roof edgings. Consequently, the Tribunal set aside the Commissioner's finding that the goods were consumer goods subject to confiscation under Section 111(d) of the Act and allowed the appeal with consequential relief.