9911796707
TMI Blog1988 (9) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under para 5(13) of the said policy. 2. We have heard Shri V.B. Akolkar, Advocate, for the appellants and Shri S.P. Prabhu, JDR, for the department. 3. In the order-in-appeal the Additional Collector held, that while admittedly, tyres, tubes and flaps (in equal numbers) are excluded from Appendix 3, they are hit by S.No.77 of Appendix 4 AM-83 Policy, read with the definition under para 5(13) of the Policy Book AM-83. The Additional Collector held that, the importers were required to produce a certificate under the Shops and Establishments Act, valid at least for last three years, which they failed to do. It was also held, that whether or not the items are consumer goods is determinable not on the basis of the purposes for which they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad produced before him photo copy of registration certificate permitting them to work as the Motor Transport Undertaking, claimed to be as per local statute. He has not accepted this certificate, but the reasons for this are not at all discussed. 6. It is also conceded by the Additional Collector in his order that the Customs had earlier allowed similar imports of the appellants. No reason at all is given why doubts had suddenly arisen about their being a commercial undertaking or owning a fleet of vehicles. There is no whisper as regards such doubts in the show cause notice. 7. The view taken is that the items in question, being general purpose bus/truck tyres, are to be considered consumer goods as per para 5(13) of AM-83 Policy. As p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at case, being neither manufacturer nor seller of tyres, it was held that they used the tyres only to service their aircraft which periodically needed to have their tyres replaced. 10. We concur in the view taken in the decision of this Bench in the case of Colour Chem Ltd. v. Collector of Customs, Bombay as regards what can be considered of consumer goods for I.T.C. purposes. The tyres, tubes and flaps imported by appellants, who indisputably are commercial undertaking, were evidently for the servicing of their large fleet of motor vehicles including trailers and required for replacement purposes. In this view of the matter, they cannot be considered as common purpose consumer goods meant directly for satisfying human need. 11. We also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
