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TMI Blog2006 (5) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscation inasmuch as they have not followed the conditions prescribed under Notification No. 1/64-Cus., dated 18-1-1964 which prescribes that goods made or produced beyond the limits of India, and having applied thereto any name or trade mark being or purporting to be the name or trade mark of any person who is a manufacturer, dealer or trader in India unless: (a) The name of trade mark is as to every application thereof, accompanied by a definite indication of the goods having been made or produced in a place beyond the limits of India; and (b) The country in which that place is situated is indicated in letters as large and conspicuous as any letter in the name or trade mark in the English language. 2. It was stated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the bottles which bear the trade mark of aviance are of no use to consumer. It was only the cosmetic which is packed in this bottles that it becomes a item of consumption and therefore the bottles by themselves cannot be considered as items of consumer goods. Attention was also invited to the decision of the CEGAT in the case of Commr. of Cus., Nhava Sheva v. Dujodwala Resins Terpenes Ltd. - 1999 (108) E.L.T. 309 (Tribunal) wherein it was held that goods imported not to be considered as consumer goods when used in industry even if capable of being used as consumer goods. Attention in particular was drawn to Para 6 of this decision which for the sake of convenience is reproduced below :- 6. As far as the instant case is concerned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, dismiss the appeal of the department. 6. In view of the above submission, it was submitted that in the present case the bottles are used for filling of cosmetics and this is to be considered as industrial use. Therefore even if bottles by themselves are capable of being used as consumer goods, they cannot be considered as consumer goods. 7. The learned S.D.R. reiterated the submissions made by the Commissioner (Appeals) in his finding and stated that the condition regarding mentioning of the country of origin was mandatory and any amendment to the notification can have only prospective effect and no retrospective effect. Similarly bottles are capable of use directly by the consumer so as to satisfy there needs and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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