TaxTMI 
TaxTMI 
2004 (4) TMI 487
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....e Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. As per facts on record the respondents imported Buttress Heel Nails and Screws classifiable under Customs Tariff Heading 73.17. The Customs Authorities took a view that the said goods are consumer goods and required import licence. Accordingly proceedings were init....
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....igh precision fasteners to ensure that the heel of the shoes fixes properly and withstand the weight and pressure while wearing. The above contention of the respondents was accepted by Commissioner (Appeals) who observed that the price of the goods in question is higher than the price of the normal nails and screws and the goods are required to operate through highly sophisticated machine. Accordi....
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....plastic quoted/covered heads used only for packaging for textile garments and not shown to be used by common people were held not to be consumer goods and hence freely importable. The Tribunal in Para 6 of the said judgment observed that the consumer goods are goods to be understood as goods which are available in the market for consumption by common people. The goods which are exclusively consume....