https://www.taxtmi.com/caselaws?id=101134 Goods used for industrial or manufacturing purposes, and not directly satisfying human needs, do not fall within the EXIM Policy definition of consumer goods. On that basis, items such as spray guns, cloth cutting machines, pins, thread cutters and needles were treated as tools, accessories or materials used in garment production and related industrial functions, so no import licence was required. The foot massager was separately accepted as falling within medical use on the material produced. As the goods were not consumer goods, confiscation under section 111(d) of the Customs Act, 1962 was unsustainable and the penalty could not stand. en-us Fri, 25 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101134 Goods used for industrial or manufacturing purposes, and not directly satisfying human needs, do not fall within the EXIM Policy definition of consumer goods. On that basis, items such as spray guns, cloth cutting machines, pins, thread cutters and needles were treated as tools, accessories or materials used in garment production and related industrial functions, so no import licence was required. The foot massager was separately accepted as falling within medical use on the material produced. As the goods were not consumer goods, confiscation under section 111(d) of the Customs Act, 1962 was unsustainable and the penalty could not stand. Case-Laws Customs Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101134