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TMI Blog1996 (11) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to rice transplanters in SKD condition which have been held to be consumer goods by the learned lower authority and for that reason therefore the same have been held to be not eligible for importation under OGL. 2. The learned Consultant pleaded that the rice transplanters will not come within the ambi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Import & Export Policy now carries an appendix which sets out as to which are the items falling under different headings of the policy freely importable or which are restricted for import purposes. He drew our attention to the items falling under TI 84.32 which carries the heading agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rolle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of `consumer goods' as set out above would not cover the items of this nature. The position also stands confirmed by the entries as set out under the appendix to the Import & Export Policy which was issued subsequent to the importation of the goods wherein the transplanters have been clearly shown as freely importable. There is no actual user condition set out against that. We hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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