1999 (5) TMI 272

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appeal on merits. Therefore, the appeal is being taken up in the absence of the applicants. Heard Shri T.A. Arunachalam, learned JDR. 2. In this case the applicant made an import of battery charger of cellular phone and claimed the clearance under Customs Tariff Heading 8504.50 and Para-22 of the Exim Policy 1992-97. On examination the goods were found being capable of being used as consumer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... annot be said to be a consumer goods as these are used for charging the cellular phone. 4. Perused the appeal papers and considered the submissions made by the learned JDR. The appellants declared the goods in the Bill of Entry as electricity-battery charger, whereas on examination the goods were found to be charger for cellular phone. The learned Commissioner in the impugned order held that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X