https://www.taxtmi.com/caselaws?id=99992 Lubricating oil imported in larger packing sizes for use in heavy machinery was treated as industrial input rather than consumer goods under Para 7(12) of the Exim Policy 1992-97, because the test turned on whether the goods were directly consumable by an ordinary consumer or intended for industrial use. The Tribunal distinguished precedent involving small-pack motor vehicle lubricants and upheld the finding that such heavy-machinery lubricants were not consumer goods, so confiscation as unauthorised import was not warranted. A further argument based on serial No. 55 of Appendix XXXV was not entertained because it had not been raised at the lower stages. en-us Mon, 19 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99992 Lubricating oil imported in larger packing sizes for use in heavy machinery was treated as industrial input rather than consumer goods under Para 7(12) of the Exim Policy 1992-97, because the test turned on whether the goods were directly consumable by an ordinary consumer or intended for industrial use. The Tribunal distinguished precedent involving small-pack motor vehicle lubricants and upheld the finding that such heavy-machinery lubricants were not consumer goods, so confiscation as unauthorised import was not warranted. A further argument based on serial No. 55 of Appendix XXXV was not entertained because it had not been raised at the lower stages. Case-Laws Customs Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99992