https://www.taxtmi.com/caselaws?id=100465 Imported plastic trays used directly for sprinkling water and germinating saplings were treated as consumer goods under the import policy because they satisfied a direct end use without further processing. Their classification under Chapter 84 as agricultural machinery was rejected; they were held to be plastic goods under Chapter 39. On that basis, a specific import licence was required, and the unauthorised import justified confiscation. The redemption fine and penalty were also sustained as consequential measures for import without the requisite licence. en-us Fri, 12 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 17:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100465 Imported plastic trays used directly for sprinkling water and germinating saplings were treated as consumer goods under the import policy because they satisfied a direct end use without further processing. Their classification under Chapter 84 as agricultural machinery was rejected; they were held to be plastic goods under Chapter 39. On that basis, a specific import licence was required, and the unauthorised import justified confiscation. The redemption fine and penalty were also sustained as consequential measures for import without the requisite licence. Case-Laws Customs Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100465