https://www.taxtmi.com/caselaws?id=107037 Glass bottles imported as product-specific packing material for use by a registered perfume manufacturer were not consumer goods under the Import-Export Policy. Because the bottles were essential to the manufacture and sale of attar and were not capable of meaningful direct consumption by the general public, the consumer-goods classification could not stand. On that basis, the prohibition on import was unsustainable and confiscation of the bottles was unwarranted. Essential packing material required for manufacture is not treated as consumer goods merely because it can also be directly used by others. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107037 Glass bottles imported as product-specific packing material for use by a registered perfume manufacturer were not consumer goods under the Import-Export Policy. Because the bottles were essential to the manufacture and sale of attar and were not capable of meaningful direct consumption by the general public, the consumer-goods classification could not stand. On that basis, the prohibition on import was unsustainable and confiscation of the bottles was unwarranted. Essential packing material required for manufacture is not treated as consumer goods merely because it can also be directly used by others. Case-Laws Customs Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107037