9911796707
TMI Blog2002 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : P.G. Chacko, Member (J) (Oral)]. - In these appeals filed by the Revenue, the grievance of the appellant is that the Commissioner (Appeals) in his impugned order held the "pins" imported by the respondents to be classifiable under ITC (HS) sub-heading No. 73193009.90 as 'other pins of a kind not classifiable as consumer goods' and, further, that the redemption fine imposed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r redemption on payment of fine, after recording a finding that the party had acted in violation of the EXIM policy provisions and the relevant provisions of law. The decision of the original authority was reversed by the Commissioner (Appeals) who, as already noted by us, held the goods to be classifiable as "other" under ITC (HS) sub-heading No. 73193009.90 and vacated the redemption fine. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be restored. 5. Ld. Counsel for the respondents, on the other hand, submits that these pins were known to have been used at the relevant time (at the time of importation) only by industrial consumers i.e. manufacturers of textile garments for the purpose of packing their products and therefore these goods cannot be considered as 'consumer goods' in the ordinary sense of this expression. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturers of textile garments for packing purposes and which have not been shown to us to have been used by the common people during that period, will be covered under ITC (HS) sub-heading No. 73193009.90 (other pins of a kind not classifiable as consumer goods). The goods were freely importable and, consequently, there was no warrant for confiscation or fine. We do not find any merit in the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
