2005 (12) TMI 304

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..... [Order per : Jyoti Balasundaram, Vice-President]. Are Alucobond Composite panels imported by the appellants herein for use in exterior architecture as facade and wall cladding panels for use column and beam claddings after cutting to required size or profile, grooving, bending/folding as required and then transferred to size for installation on a special frame, consumer goods requiring lic .....

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..... Ltd. v. Commissioner of Customs, Calcutta [2001 (133) E.L.T. 205 (Tri. - Kolkata)], in which TRICOT 60 made of one layer of Nylon of 60 one layer of Foam and one layer of Tricot of 60 were held to be industrial raw materials for manufacture of shoe uppers and not consumer goods . Following the ratio of the above decisions, we set aside the finding of the Commissioner that the goods are consumer .....

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