https://www.taxtmi.com/caselaws?id=85966 Imported fountain submersible pumps used in manufacturing decorative fountains were not consumer durables under the Import-Export Policy, April 1992-March 1997, because the importer was an industrial actual user, the pumps were small units intended only for fitting into fountains, and they could not be used in their imported condition without further processing. On that basis, the goods did not fall within the policy definition of consumer goods or consumer durables and were eligible for import under OGL without a licence. The commentary also notes that the lower appellate authority relied on part-and-component definitions without addressing the applicable policy classification. en-us Thu, 14 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85966 Imported fountain submersible pumps used in manufacturing decorative fountains were not consumer durables under the Import-Export Policy, April 1992-March 1997, because the importer was an industrial actual user, the pumps were small units intended only for fitting into fountains, and they could not be used in their imported condition without further processing. On that basis, the goods did not fall within the policy definition of consumer goods or consumer durables and were eligible for import under OGL without a licence. The commentary also notes that the lower appellate authority relied on part-and-component definitions without addressing the applicable policy classification. Case-Laws Customs Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85966