Imported composite panels requiring further processing are not consumer goods and remain freely importable under the import policy.

Imported composite panels intended for cutting, grooving, bending and fixing on frames for exterior cladding were treated as industrial raw materials rather than consumer goods because they could not directly satisfy human needs without substantial further processing. On that basis, the goods did not fall within the restricted category under the import policy and were freely importable. The confiscation founded on a consumer-goods classification under the Customs Act could not be sustained.

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Issues: Whether imported composite panels, intended for cutting, grooving, bending and fixing on frames for exterior cladding, were consumer goods requiring an import licence or freely importable goods.

Analysis: The goods were not capable of directly satisfying human needs without further processing. They required substantial processing before installation and were therefore closer to industrial raw materials used for manufacture of panels, claddings and related components. On that basis, they did not answer the description of consumer goods under the import policy, and the confiscation predicated on that classification could not stand.

Conclusion: The goods were not consumer goods and were freely importable. The finding of liability to confiscation under Section 111(d) of the Customs Act was set aside, and the appeal was allowed.

Final Conclusion: The import was held to be outside the category of restricted consumer goods, with the consequence that the confiscation order could not be sustained.

Ratio Decidendi: Goods requiring further processing before use are not consumer goods if they do not directly satisfy human needs and are instead in the nature of industrial raw materials.

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