1998 (8) TMI 388

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..... tal goods. Therefore, this appeal has been filed by the Revenue contending that these are consumer goods and the licence is required for their importation. 1.2 In order to appreciate the aforesaid controversy the reasoning of the adjudicating authority, namely, Commissioner of Customs after having examined the definition of capital goods and consumer goods, has come to the following conclusion :- It goes without saying that the items are of high quality precision types and are meant for professional work. They would not be used in a household or domestic purpose or by an ordinary consumer. They are eminently suited for industrial application, that too, any high-tech industry, like hi-fi Audio Systems. It has further been stated that .....

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..... Tools for specified uses, such as watch making tools, goldsmith tools. Similarly, there are other items like metal working hand tools or wood working hand tools, hand tools for pedal operated grinder wheels with frame works, metal working hack saws, metal cutting shears and similar goods. All of these can be used in an industry or by other general consumers as well. All these items have been treated as consumer goods as per the policy. Therefore, it would not be proper to bring in such a distinction as has been done in the Adjudication order. (iii) The definition of consumer goods given on pages of the Export and Import Policy (1992-97) reads as under :- `Consumer goods means any consumption goods which can be directly .....

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..... on will have to be made on the type of hand tools and not that all hand tools are necessarily to be treated as consumer goods. A similar situation exists in the present case. He submits that all these tools are required for assembling T.V. in the manufacturer s factory. These are not ordinary tools which a person in a home can use. These are, therefore, he submits, not consumer goods and have been rightly held by the lower authority as capital goods. He also points out that the person importing the goods is also relevant. In the present case, the import has been made by a T.V. manufacturer. It cannot, therefore, be alleged from any angle whatsoever that the imported goods are consumer goods. 4.1 We have carefully considered the pleas adva .....

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