https://www.taxtmi.com/caselaws?id=107393 Industrial adhesives and sealants imported for the respondent were held not to be consumer goods because they could not be put to use by any person without specialised technical skill and did not directly satisfy human wants. On that reasoning, the classification adopted by the Commissioner (Appeals) was upheld, and the appeal failed. The stated principle is that goods intended for use requiring specialised technical skill, rather than direct personal consumption or satisfaction of human wants, fall outside the consumer goods category. en-us Tue, 08 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107393 Industrial adhesives and sealants imported for the respondent were held not to be consumer goods because they could not be put to use by any person without specialised technical skill and did not directly satisfy human wants. On that reasoning, the classification adopted by the Commissioner (Appeals) was upheld, and the appeal failed. The stated principle is that goods intended for use requiring specialised technical skill, rather than direct personal consumption or satisfaction of human wants, fall outside the consumer goods category. Case-Laws Customs Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107393