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Issues:
- Appeal against order allowing respondent's appeal that Crown Fox Brand Pins are not consumer goods. - Determining whether Crown Fox Brand Pins are consumer goods based on their use in various industries. Analysis: 1. The department appealed the order of the Collector (Appeals) allowing the respondent's appeal, stating that Crown Fox Brand Pins - Pearlised Plastic Heads Stainless Steel pins are not consumer goods. The respondent imported a consignment of these pins, and after examination, they were initially deemed consumer goods. The Asst. Collector held them as such, leading to the appeal. The Collector (Appeals) considered the pins as covered by Trimming and Embellishments in the policy, making them freely importable even if regarded as consumer goods. The department contended that the pins had multiple uses in industries like garment, greeting cards, gift packets, and festival dresses, while the respondent relied on the Collector (Appeals) observations. 2. The department argued that the pins were consumer goods due to their various uses, such as fixing collars, embellishments on cards, ribbons on gifts, and festival dress decorations. On the other hand, the respondent's advocate referred to the Collector (Appeals) observations to support their position. The Tribunal analyzed whether the Crown Fox Brand Pins were indeed consumer goods, considering the policy provisions regarding trimming and embellishments, fasteners, buttons, etc., for garments and related industries. The Tribunal highlighted the previous policy's inclusion of pearl-headed pins under trimmings and embellishments, indicating their acceptance even if considered consumer goods. 3. The Tribunal examined the Collector (Appeals) detailed reasoning, emphasizing that the pins fell under the category of trimming and embellishments, making them freely importable despite being potentially classified as consumer goods. The Tribunal also referenced Group IV's comments supporting the importability of such items, contrary to the department's arguments. Ultimately, the Tribunal found the appeal lacking merit and dismissed it based on the policy provisions and the interpretation of the pins as falling under the category of trimming and embellishments rather than consumer goods.
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