9911796707
TMI Blog2000 (8) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are industrial items. The learned advocate has not produced any evidence nor the importers have shown any literature or any other evidence which could justify treating the items as other than domestic items. The fact that they operate on a wattage of 90 is a clear indication that they are meant for domestic use. The description in the bill of entry indicates these machines as meant for sewing machines. Therefore, they are part of the domestic items. The cartons for the motors also bear the inscription that they are meant for sewing machines. The invoice also describes them as domestic motors. These facts were not disputed before me at the time of hearing. Therefore, the literature by the supplier and produced by the importer himself ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were consumer goods. In reply to a very specific query as to the disclosure made in the sales literature and catalogues about the use of the contested goods, Shri Nankani conceded that although the literature was before the Collector to do the same the importers were unable to produce the same today before us. 4. Shri Nankani went at length about the definition of consumer goods and relying upon a number of judgments attempted to show that the contested goods did not qualify for this phrase. I have seen the judgments. In the case of Lion Pencils (P) Ltd. v. CC, 1997 (69) ECR 591 ball point pens had been imported without ink in the cartridges. The Tribunal held that since the goods in this condition could not directly satisfy the human nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s themselves admitted that the goods were domestic machines. But then the issue before the Tribunal in that case was of classification depending upon the user - domestic or industrial and not whether the goods were falling under the negative list as consumer goods or not. 8. Before the Collector was the report of Appraiser in which some doubt existed but the extract of the Collector s order above shows the Collector s mind was made up on the study of literature of the supplier. Therefore the citation of the judgment of the Bombay High Court reported in 1980 (6) E.L.T. 717 (NMM Ltd. v. UOI) that the benefit in the case of doubt should go to the assessee cannot come to their rescue. In the absence of the literature the only means of verific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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