{"id":106902,"date":"2000-03-24T00:00:00","date_gmt":"2000-03-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/forte-lubricants-i-pvt-ltd-vs-commissioner-of-customs-on-24-march-2000"},"modified":"2017-09-08T22:30:32","modified_gmt":"2017-09-08T17:00:32","slug":"forte-lubricants-i-pvt-ltd-vs-commissioner-of-customs-on-24-march-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/forte-lubricants-i-pvt-ltd-vs-commissioner-of-customs-on-24-march-2000","title":{"rendered":"Forte Lubricants (I) Pvt. Ltd. vs Commissioner Of Customs on 24 March, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Forte Lubricants (I) Pvt. Ltd. vs Commissioner Of Customs on 24 March, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 (118) ELT 587 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T)<\/p>\n<p>1. The question for consideration in this appeal is the eligibility of the appellant to import, without an import licence, additives for mixing with lubricants for improving the performance of internal combustion engines. In the order impugned in the appeal the Collector held the goods to be consumer goods import of which was prohibited without a licence.\n<\/p>\n<p>2. It is not in dispute that the goods in question are additives for lubricants or that they are to be used with lubricants for internal combustion engines to reduce carbon deposits and to otherwise improve the engine performance. The goods have been classified for the purposes of levy of Customs duty under the Heading 38.21 of the Tariff. The import policy at the relevant time was the one, which followed the Harmonised System of Nomenclature of the Customs Corporation Council (now the World Customs Organisation). The entries in the policy therefore, were except in some cases, identical with the entries in the Customs Tariff. It would then follow that the goods would be classifiable for the purposes of the import policy under Heading 38.21. The policy at the relevant time permitted additives for lubricants and oils under this heading to be freely importable. The Collector&#8217;s view that the classification for Customs purpose is irrelevant for determining the classification under the policy is obviously incorrect.\n<\/p>\n<p>3. In any event it is difficult to consider these goods to be consumer goods as defined in the policy. The policy defines consumer goods to be those goods which can directly satisfy human needs without further processing. The fact that these goods can be put to use without further processing by itself does not render them consumer goods. It is not explained how these additives directly satisfy a human need. The fact that they may ultimately be used in driving vehicles, which may satisfy a human need, does not satisfy the requirement specified in the manner in which the policy requires. The goods are not clearly consumer goods and were entitled to be imported without a licence.\n<\/p>\n<p>4. The appeal is accordingly allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Forte Lubricants (I) Pvt. Ltd. vs Commissioner Of Customs on 24 March, 2000 Equivalent citations: 2000 (118) ELT 587 Tri Mumbai ORDER Gowri Shankar, Member (T) 1. The question for consideration in this appeal is the eligibility of the appellant to import, without an import licence, additives for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-106902","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Forte Lubricants (I) Pvt. 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