https://www.taxtmi.com/caselaws?id=93293 Additives for lubricants used in internal combustion engines were treated as goods covered by tariff Heading 38.21 and the Harmonised System of Nomenclature, under which such lubricant additives were freely importable. Because they did not directly satisfy human needs without further processing, their eventual use in vehicles did not make them consumer goods under the import policy. They were therefore not subject to an import licence. en-us Fri, 24 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 16:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93293 Additives for lubricants used in internal combustion engines were treated as goods covered by tariff Heading 38.21 and the Harmonised System of Nomenclature, under which such lubricant additives were freely importable. Because they did not directly satisfy human needs without further processing, their eventual use in vehicles did not make them consumer goods under the import policy. They were therefore not subject to an import licence. Case-Laws Customs Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93293