1993 (3) TMI 230

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..... nst the order of the Collector of Customs, Madras dated 11-8-1988. The short point for our consideration is as to whether the goods imported by the appellants, viz. Lumo colors, Erasers, Mechanical pencils, drawing boards, drawing slate, flexible drawing rulers, technical pen sets, compass, stencil lettering, template symbols, markers, drawing pencil colour lids and drawing colour pencils etc., wi .....

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..... se cannot be considered as designer kit. The learned lower authority has also observed that some of the items imported are consumable items. 2. The learned Advocate for the appellant pleaded that the items imported found use in the leather industry and the learned lower authority has not gone into any technical opinion in this regard and has relied primarily on the interpretation of the term de .....

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..... gainst a licence under Category D. 2.1(ii) of Appendix 17 and it would have been proper if enquiries had been made with the authorities like Central Leather Research Institute or in the trade to ascertain as to what goes by the term designer kit in the leather industry, whether it is a practice in the trade for a set of articles to be sold as designer kit comprising of certain specified items or t .....

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