1998 (5) TMI 164

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..... (T)]. - The question for consideration in this appeal is whether the import made by the appellant in July, 1992 of 32 channel dual deck voice logging system with spares and accessories was permissible under the Open General Licence (OGL). In the order impugned in the appeal the Collector has held that the goods were consumer electronic goods or equipment and therefore could not have been so i .....

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..... equipment could not be consumer electrical goods and equipment. The annexure to this letter which listed professional grade audio video equipment which could be imported with the licence included heavy duty tape recorders, graphic equaliser, wireless microphone, feeding computer graphic etc. These goods mainly find use in professional studios and other professionals as distinct from household or .....

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