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Issues: Whether additives for lubricants intended for use in internal combustion engines were consumer goods requiring an import licence, and whether their classification under the customs tariff governed their treatment under the import policy.
Analysis: The goods were additives for lubricants used to reduce carbon deposits and improve engine performance. Their tariff classification under Heading 38.21 aligned with the import policy based on the Harmonised System of Nomenclature, under which additives for lubricants and oils were freely importable. The goods were not shown to directly satisfy human needs without further processing, and their eventual use in vehicles did not make them consumer goods within the policy definition.
Conclusion: The goods were not consumer goods and were eligible for import without a licence.