Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (6) TMI 380

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : C. Satapathy, Member (T)]. The issue involved in this appeal is whether 1950 Nos. of Power Driven Centrifugal Pumps Primarily Designed for Handling Water imported by the appellants can be treated as not conforming to the definition of Consumer goods and allowed to be imported freely. In the impugned order, the adjudicating Commissioner of Customs, Jawahar Custom House has d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... length challenging the impugned order and states that the impugned goods cannot be considered as consumer goods. In support of his arguments, he cites the following case laws :- (1) Century Enka Ltd. v. C.C., Nhava Sheva - 2001 (132) E.L.T. 494 (Tri. - Mumbai.) (2) U.O.I. v. Garware Nylons Ltd. - 1996 (87) E.L.T. 12 (S.C.) (3) Forte Lubricants (I) Pvt. Ltd. v. C.C., Mumbai - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the same should be allowed to be imported freely treating them as industrial goods. 3. Shri A. Shukla, learned S.D.R. appearing for the Department refers to the Show Cause Notice (Exhibit C ) and the catalogue (Exhibit F ) and states that the application of the impugned goods include clear water-discharge, transfer of water and garden spraying. He also states that the goods are fully fin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eds, we observe that the impugned goods are used for pumping water which is vitally required for human beings. Moreover, we take note of the cited decision of the Hon ble High Court of Bombay which states as follows :- The assumption of the learned counsel that consumer goods must be one which are used as domestic appliances is in-correct. The Sodium Vapour Lamps are normally not used in the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates