1996 (4) TMI 295

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..... mport of which at the material time was restricted under the Import Control Policy then in force. 3. The appellants were represented by Shri G.L. Rawal, Advocate assisted by Ms. Sangeeta Jain, Advocate. The Revenue was duly represented by Shri Ram Sharan, JDR. 4. The ld. Advocate claimed that the impugned goods could not be brought under the description in entry at Sl. No. 172 of Appendix-2B. This entry covered consumer goods. Referring to the definition of consumer goods as given in Chapter-I of the Policy, he claimed that in order to fall in this category, the goods had to directly used without further processing. He said that appellants have imported these goods as raw materials for the manufacture of soft toys. Considerable processi .....

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..... sides and perused the relevant records and citations. 9. The main ssue involved is the classification of the impugned goods for the purposes of the Import Control Policy as the then existed. At the material time, Appendix-2(B) listed those goods, import of which was prohibited or was restricted. There was an omnibus entry under Sl. No. 172 which read as under :- 172. All consumer goods, howsoever described, of industrial, agricultural or animal origin, not appearing individually in Appendices 3 Part A and 5 or specifically listed for import under Open General Licence. 10. The coverage of this term was defined in Chapter-I as follows :- 18. Consumer Goods" for the purpose of Import Policy, will mean consumption goods which can d .....

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..... . The coverage of the terminology consumer goods has been very accurately described under the Policy. For any article to satisfy the Test, the articles could be such as would be directly used it by a person. The impugned goods on description alone are industrial inputs and would require a substantial amount of processing before converting into any goods thus not even remotely qualifying for the term, consumer goods . 12. The judgments cited by the ld. Advocate are material. In their judgement in the case of Cloth Fabric - 1993 (66) E.L.T. 441 (Tribunal), the Tribunal had held that ABC in rolls were raw materials for the manufacture of by the process of cutting. The ratio of the judgement is squarely applicable to the present case. In t .....

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