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Issues: Whether the imported sealant and thinner were consumer goods requiring a specific import licence under the Exim Policy, 1992-97, or goods for industrial use falling under the free import category.
Analysis: The authorities below treated the goods as consumer goods mainly on the basis of their small packing. The deciding factor was whether the goods satisfied human needs or were meant for industrial application. The technical literature and the importer's explanation showed that the goods were heat resisting sealing compound and thinner used in the vehicle factory for manufacture of heavy duty engines and turbines. Packing alone was not conclusive of the character of the goods, and the material on record established that the goods were intended for industrial use and not for direct human consumption or ordinary consumer use.
Conclusion: The goods were not consumer goods and did not require a specific import licence. They were classifiable under the free import category under entry No. 3814.00.09.90 of the ITC (HS) classification, 1992-97.