9911796707
TMI Blog2003 (7) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Gowri Shankar, Member (T)]. - Charisma Cosmetics Pvt. Ltd., the respondent to this appeal, imported lids of bottles to which were attached brushes made of plastic intended to be fitted to the bottles containing nail polish that it manufactured. The goods were not covered by a licence, which, according to the opinion of the department, was required, as these were goods cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Policy, which includes stoppers, lids, caps and other closures. The item in question is fit on the neck of the bottle, close it and protect it in the context from evaporation, on which attached is a brush which is used to apply the lids. Even so however the goods would require a licence, since the policy describes classified goods falling in this heading as consumer goods the import of which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that now arises up is whether these goods are consumer durables covered by the said paragraph. It appears on the face of it that these goods would not be consumer durables. The term generally refers to consumer goods which are used over a considerable period of time. Bottles containing nail polish cannot be considered to be durable to any extent. They are normally useless when the nail polish con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he position therefore would be that prior to the amendment of the definition of consumer goods on 30-6-1992, the goods in question would not be consumer goods, since there were only parts of consumer durables. If, as a result of the amendment, they are considered to be consumer goods because components, parts and spares of consumer durables, a clarification by the licensing authority in the public ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
