TaxTMI 
TaxTMI 
2002 (7) TMI 595
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.... The appellant imported a consignment consisting of 120 pieces of each of barrels, end plugs, caps, tips, ink reservoirs and writing ink and filed a bill of entry for their clearance. The custom house objected on the ground that the goods were knocked down ballpoint pens in the sense that all parts put together would constitute 120 ballpoint pens. Since ballpoint pens were consumer goods, th....
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....n the barrels; a small hole is required to be made in the front of the barrel; the ink is required to be filled into the reservoirs; the end plug was to be placed in the barrel. These processes required machinery and the exercise of skill. It was therefore contended that the goods pens at the point of importation were not consumer goods. The Commissioner has not considered this contention. 3.&ems....
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....ithout further processing and include consumer durables and accessories thereof." In its decision in Lion Pencils (Pvt.) Ltd. v. CC - 1997 (69) ECR 591 the Tribunal was concerned with whether import of five consignments consisting equal number of plastic moulded barrels, nozzles, metal clips, caps, back plugs, top plugs and empty ink cartridges would not be considered to be ballpoint pen and there....