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Documents citing Resham Singh Brothers vs Collector Of Customs on 16 September, 1988

Prahlad Singh Chadha vs Collector Of Customs on 5 July, 1996

In Resham Singh Brothers v. Collector of Customs -1989 (41) E.L.T. 171 (Tribunal), tyres, tubes and flaps were imported and clearance was claimed under OGL as per paragraph 10(4) of 1983 Policy. The importer was an actual user (non-industrial) owning 40 vehicles, and needed the goods for servicing. The department contended that they were consumer goods attracting serial No. 121 of Appendix 2 Part B of the Policy. Definition of "consumer goods" in the relevant Policy was the same as the one in the subject Policy. The Tribunal affirmed the earlier decision in the case of Colour Chem Ltd. and Indian Airlines and held that tyres, tubes and flaps imported wefe for servicing of the importer's fleet of vehicles and in that view of the matter the goods cannot be considered as common purpose consumer goods meant directly for satisfying human needs.
Customs, Excise and Gold Tribunal - Delhi Cites 17 - Cited by 0 - Full Document
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