https://www.taxtmi.com/caselaws?id=82014 A water purifying equipment that directly produced potable water for domestic use was treated as consumer goods in the nature of consumer durables, not capital goods, because it directly satisfied human needs rather than serving as plant or machinery for production or services. On that basis, the import was regarded as inconsistent with the import policy position applied in the proceedings, and confiscation with personal penalty was sustained. Where the goods comprised two consignments, the redemption fine was considered appropriate only if fixed separately for each consignment to preserve independent redemption, and the aggregate fine was reduced accordingly. en-us Mon, 01 Jun 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82014 A water purifying equipment that directly produced potable water for domestic use was treated as consumer goods in the nature of consumer durables, not capital goods, because it directly satisfied human needs rather than serving as plant or machinery for production or services. On that basis, the import was regarded as inconsistent with the import policy position applied in the proceedings, and confiscation with personal penalty was sustained. Where the goods comprised two consignments, the redemption fine was considered appropriate only if fixed separately for each consignment to preserve independent redemption, and the aggregate fine was reduced accordingly. Case-Laws Customs Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82014