What is consumer electronics goods and How is it interpreted by the Indian Customs.
The Definition given in the available source:
Consumer electronics is a term used to describe the category of electronic equipment intended for everyday use by people, the consumers. Consumer electronics are most often used in entertainment, communications and office productivity. Some products classed as consumer electronics include personal computers, telephones, audio equipment, televisions, calculators, and playback and recording of video media such as DVD or VHS(source: wikipedia and web)
Case Law By The Honourable Supreme Court
The Honourable Supreme court in case of B.P.Lv state of Andhra Pradesh 2000(127)E.L.T 655(S.C)in the para 12 relied upon the definition given by McGraw Hill Encyclopedia of science and technology,in the page 237 for Consumer electronics.
The trade understanding:
Normally part of consumer electronic goods such as HDD etc are not restricted.It is complete goods which can be direcly put in use by the Consumer is restricted. Further no Processing to be done before use by the consumer.Lot depend on in what condition goods are imported and satisfaction of the adjudication authority is very important.Each case has to be analysed in its own merit.
