9911796707
TMI Blog2002 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (J) (Oral)]. In these appeals filed by the Revenue, the grievance of the appellant is that the Commissioner (Appeals) in his impugned order held the pins imported by the respondents to be classifiable under ITC (HS) sub-heading No. 73193009.90 as other pins of a kind not classifiable as consumer goods and, further, that the redemption fine imposed by the original authority, in lieu o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording a finding that the party had acted in violation of the EXIM policy provisions and the relevant provisions of law. The decision of the original authority was reversed by the Commissioner (Appeals) who, as already noted by us, held the goods to be classifiable as other under ITC (HS) sub-heading No. 73193009.90 and vacated the redemption fine. Hence these Revenue appeals. 4. Ld. SDR Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents, on the other hand, submits that these pins were known to have been used at the relevant time (at the time of importation) only by industrial consumers i.e. manufacturers of textile garments for the purpose of packing their products and therefore these goods cannot be considered as consumer goods in the ordinary sense of this expression. According to Counsel, consumer goods are goods whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which have not been shown to us to have been used by the common people during that period, will be covered under ITC (HS) sub-heading No. 73193009.90 (other pins of a kind not classifiable as consumer goods). The goods were freely importable and, consequently, there was no warrant for confiscation or fine. We do not find any merit in the Revenue s appeal. The order of the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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