https://www.taxtmi.com/caselaws?id=95895 The Tribunal held in favor of the appellant, ruling that the wax coated paper tape below 15 cm in width, used for manufacturing artificial plants and flowers, should not be classified as consumer goods. The lower authorities' misclassification was overturned, leading to the setting aside of the impugned order and providing relief to the appellants. The decision emphasized that goods used for manufacturing purposes and not directly satisfying human needs should be classified differently, impacting import classification and licensing requirements. en-us Wed, 17 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95895 The Tribunal held in favor of the appellant, ruling that the wax coated paper tape below 15 cm in width, used for manufacturing artificial plants and flowers, should not be classified as consumer goods. The lower authorities' misclassification was overturned, leading to the setting aside of the impugned order and providing relief to the appellants. The decision emphasized that goods used for manufacturing purposes and not directly satisfying human needs should be classified differently, impacting import classification and licensing requirements. Case-Laws Customs Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95895