Consumer goods classification turns on specialised technical use; adhesives and sealants were held outside that category.

Industrial adhesives and sealants imported for the respondent were held not to be consumer goods because they could not be put to use by any person without specialised technical skill and did not directly satisfy human wants. On that reasoning, the classification adopted by the Commissioner (Appeals) was upheld, and the appeal failed. The stated principle is that goods intended for use requiring specialised technical skill, rather than direct personal consumption or satisfaction of human wants, fall outside the consumer goods category.

---

---

Issues: Whether industrial adhesives and sealants imported by the respondent were consumer goods.

Analysis: The finding that the goods could not be put to use by any person without specialised technical skill was relied upon and remained unchallenged. On that basis, the goods were treated as not satisfying human wants directly and therefore not falling within consumer goods.

Conclusion: The goods were not consumer goods; the classification adopted by the Commissioner (Appeals) was upheld.

Final Conclusion: The appeal failed and the impugned determination was sustained.

Ratio Decidendi: Goods requiring specialised technical skill for their intended use and not directly satisfying human wants are not consumer goods.

---