Jyoti Balasundaram, Member (J) - (1.)THE issue for decision in this appeal is whether caps, rods, brush for mascara can be imported only under an import licence or are freely importable without a licence by an actual user like the respondents herein.
(2.)WE have heard both sides. We find that in the case of the same importer vide order No. C -II/3153/WZB/2003, dated 3 -12 -2003 the Tribunal has held that plastic caps for bottles containing cosmetics were not ready for use and hence not consumer goods as defined in the policy because they require further processing before satisfying human needs. The Tribunal held that the goods in question were freely importable without a licence and rejected the Revenue's appeal relying upon an earlier order in the case of CC v. Charisma Cosmetics Pvt. Ltd., Order No. C -III/780/WZB/2003, dated 5 -5 -2003 [2003 (161) E.L.T. 182 (T)] wherein it was held that stoppers, lids and caps for nail polish and lipstick containers could be imported without a specific licence by actual users relying upon ITC (HS) Policy and Public Notice No. 32 ITC(PN)/92 -97, dated 17 -7 -1992. Following the ratio of the above orders we hold that there is no ground for interference with the impugned order and accordingly uphold the same and reject the appeal.