9911796707
TMI Blog2002 (7) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. The appellant imported a consignment consisting of 120 pieces of each of barrels, end plugs, caps, tips, ink reservoirs and writing ink and filed a bill of entry for their clearance. The custom house objected on the ground that the goods were knocked down ballpoint pens in the sense that all parts put together would constitute 120 ballpoint pens. Since ballpoint pens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be inserted in the barrels; a small hole is required to be made in the front of the barrel; the ink is required to be filled into the reservoirs; the end plug was to be placed in the barrel. These processes required machinery and the exercise of skill. It was therefore contended that the goods pens at the point of importation were not consumer goods. The Commissioner has not considered this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... man needs without further processing and include consumer durables and accessories thereof. In its decision in Lion Pencils (Pvt.) Ltd. v. CC - 1997 (69) ECR 591 the Tribunal was concerned with whether import of five consignments consisting equal number of plastic moulded barrels, nozzles, metal clips, caps, back plugs, top plugs and empty ink cartridges would not be considered to be ballpoint pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the earlier decision will not apply. These goods also have to be subjected not only to the processes as the goods in the earlier decision if what the appellant says is to be correct to mere processes involving not only the refill but the barrels, and other parts of the ballpoint pens. It is therefore not possible to say that the goods had attained the nature of writing instrument which can dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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