1998 (9) TMI 206 - AT - Customs

Summary

The appellate tribunal considered whether submersible pumps and Nozzle Vulkan imported by the respondents are consumer goods under the EXIM Policy 1992-97. The tribunal upheld the lower authority's decision that these items are not consumer goods based on a previous order. The Revenue's appeal was dismissed as the items were not imported for personal use but for decorative purposes.