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<h1>Tribunal Upholds Decision on Imported Lubricants Not Being Consumer Goods</h1> The Tribunal upheld the decision of the Commissioner (Appeals) that the imported lubricants were not consumer goods under the OGL, as they were used in ... Exim Policy - Consumer goods - Appeal to the Appellate Tribunal - New ground The appeal involved the import of lubricants claimed under OGL. The Assistant Commissioner deemed them consumer goods, but the Commissioner (Appeals) disagreed, stating they were not consumer goods as they were used in machinery. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal. The Tribunal also rejected the argument that specific licensing requirements applied, as it was not raised earlier in the proceedings.