2001 (4) TMI 145

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..... facturer of footwear. They imported two consignments of "210D Nylon + 4M/M K 329 + 32G TRICOT 60". The goods were made of one layer of Nylon of 60" width, one layer of Foam and one layer of Tricot of 60" width. 2.The impugned Orders have held that the goods in question were consumer goods which were covered by EXIM Code 58110000.90 of the Export and Import Policy, and have confiscated the goods u .....

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..... xported. 4.Learned Counsel for the appellants have submitted that the goods in question could not be treated as consumer goods, inasmuch as the adjudication order itself has accepted that they are raw materials for the manufacture of Shoe Upper. He, in this context has referred to the following decisions of the Tribunal :- (i)         1996 (86) E.L.T. 388 .....

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..... Shoe Upper. Treating them as consumer goods could not be justified inasmuch as the goods could not be utilised for consumption by the public. Therefore, their confiscation and imposition of penalty were not justified. We also note that in respect of similar products, the Tribunal has already accepted that such goods cannot be treated as consumer goods. Since the goods have subsequently been re-ex .....

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