https://www.taxtmi.com/caselaws?id=72444 Dry fruits such as hard shell almonds, dry figs and raisins were treated as consumer goods because they directly satisfy human needs without further processing. Their bulk import and intended use as raw materials for export manufacture did not change that character, as the policy contained no exception removing consumer-goods status on that basis. The REP licence also did not authorise import, because a licence cannot confer a right broader than the applicable policy and consumer goods remained excluded; the goods were likewise not available for import as OGL items. en-us Tue, 26 Nov 1985 00:00:00 +0530 Thu, 19 May 2011 16:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72444 Dry fruits such as hard shell almonds, dry figs and raisins were treated as consumer goods because they directly satisfy human needs without further processing. Their bulk import and intended use as raw materials for export manufacture did not change that character, as the policy contained no exception removing consumer-goods status on that basis. The REP licence also did not authorise import, because a licence cannot confer a right broader than the applicable policy and consumer goods remained excluded; the goods were likewise not available for import as OGL items. Case-Laws Customs Tue, 26 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72444