9911796707
TMI Blog1994 (4) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the order of Collector of Customs (Appeals). The Collector of Customs (Appeals) had held that goods were imported for trading and sale; that the equipment could not be classified as life saving equipment as claimed by the appellant; that the impugned goods were consumer goods and therefore, were borne on the negative list in the Import Policy; that the appellant s case was also not covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to ask for a licence in respect of import of these goods. 3. Shri P.C. Puri, the representative of the appellant more or less repeated the arguments which they had pleaded before the Collector (Appeals). Stating that public notice No. 6/ITC/PN/92-97, dated 7-4-1992 specifically laid down that medical equipment imported by them was not to be treated as a consumer item and, therefore, did not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumer goods. It may be stated that public notice No. 6/ITC/PN/92-97, dated 7-4-1992 and IPC Circular No. 15/92-97, dated 10-9-1992 specifically exclude the import of the goods listed in the negative list of import and consumer goods figured in the negative list of the import policy. The appellant submitted that ITC Public Notice No. 6/ITC/PN/92-97, dated 7-4-1992 specifies that the medical equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f life saving and sight saving drugs, medicines and equipment qualifying for import of official exchange rate is under preparation and would be notified in due course of time. In the meantime there is however no restriction on the import of drugs, medicines and equipment, life saving or otherwise (except the drugs/medicines, equipment listed in the Negative List) at the market determined exchange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em imported by the appellant does not qualify to be treated as an item other than consumer goods. Admittedly the item is a consumer goods as it directly satisfies the needs of the consumer. As consumer goods are borne on the Negative List, therefore, the import licence is essential in the instant case. Having regard to these aspects I uphold the impugned order and reject the appeal. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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