ORDER
Gowri Shankar, Member (T)
1. In the order impugned in the appeal, the Commissioner (Appeals) has held that the industrial adhesives and sealants imported by Loctite India Pvt. Ltd., respondent to this appeal/ were not consumer goods. In coming to his conclusion, he has relied upon the earlier order of his predecessor with regard to the same goods. Hence this appeal by the Commissioner,
2. The departmental representative emphasises that the reliance placed by the Commissioner (Appeals) upon the fact that the import of same adhesives was freely permissible and misplaced, because the amendment to the import policy permitted such free import took place after the goods with which we are concerned had already been imported, and could not have respective application. At the same time, however, the Commissioner (Appeals) has also relied upon the finding by his predecessor in office that the goods could not be put to use that the adhesives are sophisticated nature in quality and require technical skill for their intended use and hence could not be really called goods that satisfy human wants directly. In other words, he has said that the goods could not be put to use by any person, require specialised skill. This finding is not challenged by the Commissioner in his appeal. Therefore the conclusion that the goods were not consumer goods appears to us to be based on sound reasoning and, such reasoning not being challenged by the department, this conclusion has to be upheld.
3. Appeal dismissed.