2003 (12) TMI 445

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..... [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is whether the tyres imported by the appellant is entitled to fitment to the scooters manufactured by it could be imported without a licence. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Deputy Collector that these tyres were consumer goods and theref .....

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..... actual user condition and transfer would be permissible. He says that the appellant, being a manufacturer of scooters which are consumables has specified conditions. He relies upon the decision of the Tribunal in CC v. Maruti Udyog Ltd, 1997 (72) ECR 948, in which, after considering the contents of the Public Notice, the Tribunal has held parts of motor vehicles to be eligible for import by a manu .....

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..... ds. Neither of these decisions has any argument recorded about the eligibility for import of such goods in terms of the public notice in question. 5. On the other hand, the decision in CC v. Maruti Udyog Ltd. has specifically applied the Public Notice to parts of motor vehicles. The ratio of that decision therefore will apply to the tyres under consideration by us. The import of tyres therefore .....

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