TMI Blog2000 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ove goods fall under the restricted category of import or allowed import without any import licence is an issue to be considered in these appeals. 4. It was the contention of the party that the above items do not fall under restricted category and since the goods as parts of motor vehicle they are covered under OGL in respect of the items covered under the first 3 appeals. It was also the contention from the party that lower authority ought not to have been guided by their own individual view on the eligibility of the appellant and to import the goods in question but should have been guided by the Import-Export Policy effective from 1st April, 1997 since the bills of entry have been filed on 2nd and 3rd April, 1997. Further, it was conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re raw material and not being consumer goods, do not require any licence for import thereof. Further, he submitted that the very specific issue had come up for consideration before the Tribunal in the appellant's own case and the Tribunal as per Final Order No. A/962/97-NB (SM) dated 3-11-1997 in Customs appeal No. C/76/97-NB(S) decided the issue in favour of the assessee. Further, Division Bench of the Tribunal has held in Final Order No. 603/98-B2 dated 29-7-1998 [1999 (105) E.L.T. 718 (Tribunal)] that the eligibility to import the goods must be guided by Export-Import Policy and not by the ITC Classification or the Customs Tariff classification. He pleaded that the above orders passed by the Tribunal were placed before the first appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined or unmanufactured state; and (ii) for a manufacturer, any materials or goods which are required for his manufacturing process, whether they have actually been previously manufactured or are processed or are still in a raw or natural state . Capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instrument and other goods may be imported without any restriction except to the extent such imports are regulated by the Negative List of Imports or any other provision of this Policy or any other law for the time being in force . 8. According to the definition of consumer goods it means any consumer of goods which can directly satisfy human needs without further processing and include consumer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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