https://www.taxtmi.com/caselaws?id=83945 Lubricating oil imported in consumer packs was treated as falling within the residuary canalised category under the Import and Export Policy 1992-97, so import under OGL failed. The same goods were also held to be consumer goods because they functioned as end-use consumables for motor vehicles, and the definition was not confined to edible items or to SKD/CKD goods. The redemption fine was found proportionate and sustained, while the penalty was considered deserving of relief and was reduced, leaving the challenge successful only to that limited extent. en-us Tue, 01 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83945 Lubricating oil imported in consumer packs was treated as falling within the residuary canalised category under the Import and Export Policy 1992-97, so import under OGL failed. The same goods were also held to be consumer goods because they functioned as end-use consumables for motor vehicles, and the definition was not confined to edible items or to SKD/CKD goods. The redemption fine was found proportionate and sustained, while the penalty was considered deserving of relief and was reduced, leaving the challenge successful only to that limited extent. Case-Laws Central Excise Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83945