https://www.taxtmi.com/caselaws?id=89580 Submersible pumps and nozzle vulkan imported for installation in decorative pumps were not covered by the EXIM Policy 1992-97 definition of consumer goods or consumer durables. The Tribunal held that the goods were not brought in by an individual to satisfy a human need or desire, but for installation in decorative equipment, and followed its earlier order in the importers' own case. The classification adopted by the lower appellate authority was therefore upheld, and the Revenue's challenge failed. en-us Mon, 14 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89580 Submersible pumps and nozzle vulkan imported for installation in decorative pumps were not covered by the EXIM Policy 1992-97 definition of consumer goods or consumer durables. The Tribunal held that the goods were not brought in by an individual to satisfy a human need or desire, but for installation in decorative equipment, and followed its earlier order in the importers' own case. The classification adopted by the lower appellate authority was therefore upheld, and the Revenue's challenge failed. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89580