https://www.taxtmi.com/caselaws?id=90262 The Tribunal upheld the decision allowing the import of 'Camphor' under OGL, emphasizing that the manner of packing and use as a plasticizer did not disqualify it. 'Camphor' was deemed not consumer goods due to its industrial use in manufacturing synthetic resin. The Tribunal favored the importer, relying on precedents where raw materials for manufacturing were not classified as consumer goods. Despite discrepancies in observations, the Tribunal dismissed the Department's appeal, citing relevant judgments and Import Policies to support their decision. en-us Fri, 15 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90262 The Tribunal upheld the decision allowing the import of 'Camphor' under OGL, emphasizing that the manner of packing and use as a plasticizer did not disqualify it. 'Camphor' was deemed not consumer goods due to its industrial use in manufacturing synthetic resin. The Tribunal favored the importer, relying on precedents where raw materials for manufacturing were not classified as consumer goods. Despite discrepancies in observations, the Tribunal dismissed the Department's appeal, citing relevant judgments and Import Policies to support their decision. Case-Laws Customs Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90262