https://www.taxtmi.com/caselaws?id=96203 Plastic pallets used mainly for storage, lifting and transport in industrial or commercial establishments were not consumer goods under the import policy because they did not directly satisfy human needs and were not articles intended for end-user consumption without further processing. The distinction between goods used as packing or conveying aids and goods used in industrial or commercial processes supported this classification. On that basis, the pallets were held not to require an import licence, and the contrary finding was set aside. en-us Sat, 19 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 10:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96203 Plastic pallets used mainly for storage, lifting and transport in industrial or commercial establishments were not consumer goods under the import policy because they did not directly satisfy human needs and were not articles intended for end-user consumption without further processing. The distinction between goods used as packing or conveying aids and goods used in industrial or commercial processes supported this classification. On that basis, the pallets were held not to require an import licence, and the contrary finding was set aside. Case-Laws Customs Sat, 19 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96203