1996 (11) TMI 207 - AT - Customs

Summary

The appeal concerned rice transplanters in SKD condition held as consumer goods by the lower authority, making them ineligible for import under OGL. The definition of 'consumer goods' under the Import & Export Policy was discussed, and it was found that the transplanters did not fall within this definition. The goods were considered agricultural machinery for use by farmers, and subsequent policy entries confirmed they were freely importable. The appellant was allowed to import the goods under OGL, and the penalty and confiscation were set aside. The appeal was allowed.