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<h1>Decorative Imports Not Consumer Goods under EXIM Policy 1992-97</h1> The tribunal upheld the decision that submersible pumps and Nozzle Vulkan are not consumer goods under the EXIM Policy 1992-97, as they were imported for ... Import - Consumer durables The appellate tribunal considered whether submersible pumps and Nozzle Vulkan imported by the respondents are consumer goods under the EXIM Policy 1992-97. The tribunal upheld the lower authority's decision that these items are not consumer goods based on a previous order. The Revenue's appeal was dismissed as the items were not imported for personal use but for decorative purposes.