1996 (11) TMI 128

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..... lants who manufactures decorative fountains under the name of Rainbow Fountains, imported `Fountain Submersible Pumps, Fountain Nozzles and Fountain Sculpture' vide Bill of Entry dated 16-1-1996. The department was of the view that clearance of these goods could not be permitted under OGL as these are consumer durables/accessories thereof. The Adjudicating authority (Additional Commissioner) confi .....

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..... e manufacture of decorative items including decorative fountains. The Additional Commissioner has perused the catalogue for various types of indoor and outdoor goods manufactured by the importers and the catalogue has been produced before me. The contention of the importers that these pumps are not meant for domestic use of lifting water, is borne out from the catalogue which clearly shows that th .....

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..... hich they are imported. They require further processing. Hence they do not satisfy the condition of consumer durables. 5. I find that the lower Appellate authority has relied upon the definition of `Part' and `Component' as contained in para 7(10) and 7(29) of the Import & Export Policy 1992-97 to hold that the imported items are neither components nor parts. She has not considered the argum .....

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