https://www.taxtmi.com/caselaws?id=72232 The Tribunal classified the Xerox Photo Copier Model 3107 as other than consumer goods, overturning the decision to confiscate it for clearance without a license. Despite arguments from the SDR that durable consumer goods still qualify as consumer items, the Tribunal considered the photocopier's high cost and intended office or institutional use, determining it did not directly satisfy human wants or serve domestic purposes. This decision granted relief to the appellants based on the specific characteristics and intended use of the imported photocopier. en-us Wed, 20 Feb 1985 00:00:00 +0530 Sat, 14 May 2011 14:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72232 The Tribunal classified the Xerox Photo Copier Model 3107 as other than consumer goods, overturning the decision to confiscate it for clearance without a license. Despite arguments from the SDR that durable consumer goods still qualify as consumer items, the Tribunal considered the photocopier's high cost and intended office or institutional use, determining it did not directly satisfy human wants or serve domestic purposes. This decision granted relief to the appellants based on the specific characteristics and intended use of the imported photocopier. Case-Laws Customs Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72232