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TMI Blog2002 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... l engines which it found on examination to be part of Mercedes Benz automobile and were not of the machine and of the type required for industrial establishment and therefore the provisions of paragraphs 25 and 29 of the Policy would not be utilised to clear them. It was found that the diesel was not covered by paragraph 29. The importer having waived the issue of written notice was heard by the Deputy Commissioner. That authority passed orders confirming the proposal permitting the goods to be cleared on payment of fine. 2. The importer appealed this order. It was submitted to the Commissioner (Appeals) that the diesel engine was meant to provide extra power in the factory . A certificate was also provided by the supplier stating that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The definition of the term consumer goods occurring in the Policy includes consumer durables and accessories thereof but not parts. Clearly some parts of consumer goods would not by themselves be consumer goods. Thus it is difficult to consider a microprocessor chip which to be part of a computer or a washing machine which are clearly consumer goods to be consumer goods; nor would a bolt, server or other such fastener. It is therefore not possible to conceive of a motor car engine as being consumer goods. It cannot by itself satisfy any human need that I can visualise. It is only after it is fitted to the motor vehicle, it is merged with the identity of the car that it can be used to satisfy human need for transportation. The claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired for replacement, modernisation, technological upgradation. The use of the term directly or indirectly is significant. The definition explains that it includes machine tools, catalyst for initial charge, machine tools, equipment for research and development, quality and pollution control . Such items as machine tools and equipment for test in research and development and pollution control are not required directly for manufacture or production, but are indirectly required. If equipment is indirectly for manufacture or rendering service it would qualify for consideration as capital goods. The tools would be covered by the term equipment . It is not the contention that such tools were not required in the factory by the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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