https://www.taxtmi.com/caselaws?id=107171 Glass bottles imported as essential packing material for a manufacturer's perfume business were not consumer goods, because they were suited to the appellant's own product and not capable of meaningful public consumption within the import policy sense. On those facts, the lower authority's classification was unsustainable, and the confiscation, redemption fine, and penalty could not be sustained. en-us Wed, 18 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 12:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107171 Glass bottles imported as essential packing material for a manufacturer's perfume business were not consumer goods, because they were suited to the appellant's own product and not capable of meaningful public consumption within the import policy sense. On those facts, the lower authority's classification was unsustainable, and the confiscation, redemption fine, and penalty could not be sustained. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107171