TMI Blog2001 (10) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... f EXIM policy 1992 - 97 read with ITC (HS) Classification of Import and Export Items on the ground that the item is plastic trays and are in ready-to-use condition, having multiple use and can satisfy human needs; these plastic trays are classifiable under sub-heading 3926.90 of CTA. The appellant had imported and declared them for classification under chapter 84.36 as other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders . They contend that the item did not require licence and it can be imported under OGL. The goods were valued at Rs. 11,42,011/- and as a consequence of the allegation the Commissioner co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss fine and penalty and therefore there is no need to re-classify under Chapter 84 and grant any relief in the matter. 5. On a careful consideration of the submission we notice on perusal of the impugned order, the Commissioner has examined the article as plastic not elsewhere classified falling under heading 3926.90 of ITC (HS) Classification of Export Import Item that the condition of the earlier declaration that the item to be restricted under the EXIM policy and it requires to be imported only on licence. The item is being used directly just like a bucket with a handle having pores for sprinkling water on plant and that the item is a consumer item. We notice that the Tribunal in the case of Hello Mineral Water Pvt. Ltd. v. CC, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned DR draws my attention to the grounds of appeal and to the Collector s order, in which the case of the Department has been set out and in which it is stated that the goods are in the nature of consumer durables which are included in the definition of consumer goods and, therefore, the lower appellate authority has rightly held that the import of this type of goods required a specific Import Licence and in the absence of such licence, the Collector (Appeals) has rightly imposed a penalty. 5. The description of the goods is contained in a pamphlet titled Mineral Water Cooler. The entire system of the mineral water cooler is explained. The purpose of the system is for the delivery of ultra-pure mineral water and the mineral water is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector (Appeals) imposing fine and penalty and dismiss the appeal. 6. The above judgement clearly applies to the facts of the case. It is also seen from the judgement rendered by the Tribunal in the case of Southern General Trading Company v. CCE - 1995 (77) E.L.T. 592 examined the definition of the consumer goods in EXIM policy which states: All consumer goods, howsoever, described of industrial, agricultural, mineral or animal origin, whether in SKD/CKD condition or ready to assemble sets or in finished form. 7. The definition of consumer goods in the policy was also noted as follows: Consumer goods means any consumption goods which can directly satisfy human needs without further processing and include consumer durabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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