https://www.taxtmi.com/caselaws?id=106426 Imported metal pins with plastic-coated heads used for packing textile garments were treated as industrial-use items, not consumer goods, because there was no evidence that they were available to the general public at the relevant time. On that factual basis, they were classified as other pins under ITC (HS) sub-heading 73193009.90 and were freely importable. As the goods did not answer the description of consumer goods, confiscation and redemption fine had no legal basis. en-us Wed, 03 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106426 Imported metal pins with plastic-coated heads used for packing textile garments were treated as industrial-use items, not consumer goods, because there was no evidence that they were available to the general public at the relevant time. On that factual basis, they were classified as other pins under ITC (HS) sub-heading 73193009.90 and were freely importable. As the goods did not answer the description of consumer goods, confiscation and redemption fine had no legal basis. Case-Laws Customs Wed, 03 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106426