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Issues: Whether glass bottles imported for packing perfumes manufactured by the appellant were consumer goods liable to confiscation under the applicable import policy.
Analysis: The imported glass bottles were found to be packing material specifically suited to the appellant's perfume business and an essential requirement for its manufacture and sale. They were not goods capable of any meaningful use by the general public in the sense contemplated by the expression consumer goods. On these facts, the classification adopted by the lower authority was unsustainable.
Conclusion: The goods were not consumer goods and the confiscation, redemption fine, and penalty could not be sustained.
Ratio Decidendi: Goods imported as essential packing material for a manufacturer's own product, and not capable of meaningful public consumption, are not consumer goods for the purpose of import restrictions.