Industrial hand tools classified as capital goods, not consumer goods, where used for precision assembly and not domestic consumption.

Hand tools such as screw drivers, bit tweezers, pliers and wire strippers were treated as precision instruments for professional and industrial use in assembling television sets, not ordinary household items for domestic consumption. On that basis, they were classified as capital goods rather than consumer goods requiring an import licence. The Revenue's reliance on a later classification was rejected because it was not in force at the time of import. The importers' industrial use and the nature of the goods supported the conclusion that the items fell outside consumer goods, and the Revenue's appeal failed.

---

---

Issues: Whether hand tools such as screw drivers, bit tweezers, pliers and wire strippers were consumer goods requiring import licence or capital goods not falling within consumer goods.

Analysis: The tools were found to be precision instruments meant for professional and industrial use, particularly for assembling television sets in the manufacturer's factory, and not ordinary household tools for domestic consumption. The classification relied on by the Revenue was also held inapplicable because it came into force after the import in question. The nature of the goods and the importer's industrial use supported the conclusion that the items were not consumer goods.

Conclusion: The goods were not consumer goods; they were treated as capital goods, and the Revenue's appeal failed.

---