https://www.taxtmi.com/caselaws?id=86286 Rice transplanters in SKD condition were treated as agricultural machinery used in fields and not as consumer goods, because they did not directly satisfy human needs within the Import & Export Policy definition. The policy appendix classified seeders, planters and transplanters under heading 8432.30 as freely importable, and no actual user restriction was shown against them. A later policy entry reinforced that they were not restricted consumer goods. On that basis, the goods were eligible for import under OGL, and confiscation and penalty were held unsustainable. en-us Tue, 19 Nov 1996 00:00:00 +0530 Wed, 17 Aug 2011 10:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86286 Rice transplanters in SKD condition were treated as agricultural machinery used in fields and not as consumer goods, because they did not directly satisfy human needs within the Import & Export Policy definition. The policy appendix classified seeders, planters and transplanters under heading 8432.30 as freely importable, and no actual user restriction was shown against them. A later policy entry reinforced that they were not restricted consumer goods. On that basis, the goods were eligible for import under OGL, and confiscation and penalty were held unsustainable. Case-Laws Customs Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86286