2003 (1) TMI 626

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..... ent of 18 pcs. of personal computers and sought clearance thereof under Apendix 3A, Sr. No. 732 of the AM 1990-93 Policy and submitted REP licence with flexibility provision of para 192 of the same Policy. Sr. No. 732 of Appendix 3A covers - Electronic Equipments/Systems excluding all consumer electronic equipment/systems. The department was of the view that personal computers were falling wit .....

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..... ts in spite of notice. Hence I heard the ld. Departmental Representative Shri Uma Shankar and perused the records. The appellants have not put any material on record as to why the goods cannot be treated as consumer goods, while on the other hand, the Adjudicating Authority has given a clear finding that the goods can directly satisfy human needs and therefore, fall within the description of consu .....

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