9911796707
TMI Blog2001 (1) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... e and trading goods require a Special import licence. 2. The appellants M/s. East Coast (India) Enterprises, Calcutta, had imported 250 cartons (288 rolls) of Wax coated paper tape of 1 cm (below 15 cm) width in running length valued Rs. 52,912/- and filed Bill of Entry dated 1-6-1999 classifying the same under Customs tariff heading 4823.90 claiming "Free" entry under OGL as per EXIM Policy 1997-2000. In response to a query slip dated 16-5-1999, the appellants clarified that the impugned goods were not consumer goods and as such were freely importable under the OGL. The Adjudicating authority found the goods to be self sealing tape for finishing corsages, bouquets and novelties et cetera and for trading purposes. He, therefore, held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gues that the wax coated paper tape in rolls and in running length cannot be called as articles of paper such as trays, cups and the like classified as consumer goods. According to him, running length means that the paper is not cut to size or shape, not given a definite size or shape or name of its own. In support of this plea, the ld. Consultant relied upon the decision of Government of India in Collector v. Aysha Export Corporation reported in 1993 (68) E.L.T. 265 (G.O.I.) wherein it was held that laces in running length are not to be regarded as made up articles being not ready for specific use but requiring stitching etc. after cutting. He argues that in the instant case also the paper is required to be cut, wound and wrapped for makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly satisfy a human need, they must satisfy such a need without further processing, i.e., in the form in which they are imported. The term "consumption goods" is not defined anywhere in the Policy. Going by ordinary meaning, consumption goods would mean the goods which are used up, exhausted or destroyed in the process of utilization. (By extension to the definition "Consumer Durables" which would not be consumption goods in the manner so described have been included in the definition. We are however not concerned with this)." 4. Shri R.K. Roy, ld. JDR appearing for the Revenue, reiterates the reasoning contained in the order impugned. 5. After carefully considering the submissions of both sides, I am inclined to agree with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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