2000 (7) TMI 914

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of this appeal is whether the sealants imported by the appellants were "consumer goods" as defined in the import policy in forced at relevant time and therefore required a licence for their importation. In order impugned in this appeal, the Commissioner (Appeals) has found that a licence was required, and in its absence, ordered confiscation of the goods under clause (d) of Sec. 111 of the Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ery home or office contains simple machinery, appliances, pipes or tubes, etc., which might require the use of such sealants. There is nothing in the appeal from which to conclude that such use is not possible. The main contention in the appeal therefore fails. The other contention, that the goods are expensive, is not relevant. Many articles of which there is no doubt that they are consumer goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X