Imported packing material was not consumer goods where glass bottles were essential for perfume manufacture and sale.

Glass bottles imported as product-specific packing material for use by a registered perfume manufacturer were not consumer goods under the Import-Export Policy. Because the bottles were essential to the manufacture and sale of attar and were not capable of meaningful direct consumption by the general public, the consumer-goods classification could not stand. On that basis, the prohibition on import was unsustainable and confiscation of the bottles was unwarranted. Essential packing material required for manufacture is not treated as consumer goods merely because it can also be directly used by others.

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Issues: Whether glass bottles imported for packing attar by a registered perfume manufacturer were consumer goods prohibited under the relevant Import-Export Policy.

Analysis: The goods were found to be packing material specifically required for the manufacture and sale of perfumes. They were not goods capable of meaningful direct consumption by the general public. On these facts, the classification of the bottles as consumer goods and the resulting prohibition on import was not sustainable.

Conclusion: The imported glass bottles were not consumer goods and their confiscation was unwarranted; the assessee succeeded.

Ratio Decidendi: Goods imported as essential, product-specific packing material for manufacture are not to be treated as consumer goods merely because they can be directly used by others.

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