TMI Blog1997 (12) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported in this case are light fittings in SKD condition. The learned adjudicating authority held that these are restricted items in view of the ITC entry vide 94054000, requiring a licence. Therefore, the adjudicating authority held that since the appellants are not having a licence, they are liable for confiscation. 2. The learned Advocate for the appellants, Shri Sankaram, contended that these are imported from a fan manufacturer of underlight, fans. These lights are required to be fitted to the fans of the appellants, in order to make them marketable. It was his contention that in order to make it a 2 in 1 fan, lights are necessarily to be fixed to these fans. Therefore, he pointed out that though these are lights imported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions of both the sides. It is now seen that reliance was placed by the learned Advocate to the decision of the Hon ble Supreme Court reported in 1989 (39) E.L.T. 169 (S.C.). In that particular decision, their lordships at paras 7 and 8 considered the matter. It is seen that the above decision was rendered in the context of Notification No. 201/79-Central Excise. In that particular case, it is seen that, their lordships were dealing with the fact whether name plates would be considered as an essential part of the electric fan. Therefore, their lordships found that for actual marketing of the fan, the affixing of the name plate was an essential requirement, in view of the fact that there was such a requirement by the excise authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other decisions relied on by the learned Advocate is distinguishable for the above reasons, in view of the fact that in those decisions, the manufacturing activity as such was considered and the importability or otherwise of the items were not the questions which were before the Hon ble Supreme Court or before the Hon ble High Court in those cases. Therefore, the ratio of those decisions do not apply to the facts of this case. 8. In this particular case, it is seen that these items are not items which are required for the functioning of the fans as such. It is only a decorative item to provide light to the fan. Its character as an electric lamp or a light is not changed merely because it is fixed to a fan. Therefore, these items are c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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