https://www.taxtmi.com/caselaws?id=87764 Imported adhesive goods used through machinery in book-binding were treated as industrial raw materials rather than consumer goods. The product literature and operating manuals showed that the goods were applied in a manufacturing process for gluing and case sealing, including high-temperature use. Applying Para 7(34) of the Import Policy 1992-97, materials required for a manufacturer's process, whether previously manufactured or processed, fall within raw material. Goods that do not directly satisfy human needs are not consumer goods, and were therefore not liable to confiscation under Section 111(d) of the Customs Act, 1962. en-us Thu, 01 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87764 Imported adhesive goods used through machinery in book-binding were treated as industrial raw materials rather than consumer goods. The product literature and operating manuals showed that the goods were applied in a manufacturing process for gluing and case sealing, including high-temperature use. Applying Para 7(34) of the Import Policy 1992-97, materials required for a manufacturer's process, whether previously manufactured or processed, fall within raw material. Goods that do not directly satisfy human needs are not consumer goods, and were therefore not liable to confiscation under Section 111(d) of the Customs Act, 1962. Case-Laws Customs Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87764