https://www.taxtmi.com/caselaws?id=92722 Imported goods packed in ready-to-use consumer form and sold without further processing may fall within the Import-Export Policy definition of consumer goods, even where they are used by industrial consumers for repair purposes. On the admitted facts, the Tribunal treated the packing, condition, and direct usability of the goods as supporting customs classification as consumer goods rather than industrial chemicals, and held that a specific import licence was required. The appeal therefore failed. en-us Thu, 26 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92722 Imported goods packed in ready-to-use consumer form and sold without further processing may fall within the Import-Export Policy definition of consumer goods, even where they are used by industrial consumers for repair purposes. On the admitted facts, the Tribunal treated the packing, condition, and direct usability of the goods as supporting customs classification as consumer goods rather than industrial chemicals, and held that a specific import licence was required. The appeal therefore failed. Case-Laws Customs Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92722