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TMI Blog1999 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ept in accordance with an import licence, which was not produced). The importer waived issue of a written notice and was heard. He contended before the Collector that the batteries were not consumer goods in the form in which they are imported because they can only be put to use after they are filled with electrolyte and subjected to charging. Alternatively it was contended that appellant/importer had exim scrips which may be valid to clear the goods. The Collector did not accept either of these contentions. He found the batteries to be fully manufactured and ready to use after charging. He also said that public notice 1/92 dated 13-1-1992 issued by the licensing authority said that replenishment licences were valid only for import of those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a matter of common knowledge that batteries which are discharged because of use or on account of prolonged storage recharged in premises other those of manufacturers of batteries. Apart from the fact that such recharging can take place in number of places which do not contain elaborate and expensive machinery which goes against this contention, it also raises a question as to the nature of the goods between the period that they ceased to be useful because of discharge and batteries when recharging. Can we say that they lost their identity as consumer goods and became consumer goods thereafter? 4. We however, do not consider necessary to pursue this line of argument for the reason that in our view, the appeal can be disposed of on the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in Pacific Exports v. Collector was, whether exim scrips or REP licenses in the possession of the importers would be valid to cover import of raw silk which was permissible for import under the 1990-93 policy, figuring in Appendix 5A, but specifically listed as a consumer item in the 1992-1997 policy. The department took the stand that exim scrips or REP licences which were endorsed in general terms as being valid for import of goods listed in Appendix 3 and Appendix 5A for 1990-93 policy could not be valid for import of raw silk which was specifically listed as consumer item. Apart from holding that import was permitted for other considerations than these were not, the Tribunal came to the conclusion that this objection could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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