https://www.taxtmi.com/caselaws?id=107872 Imported PVC tapes were classified on the basis of end-use and nature of the goods. The appellate authority accepted that the tapes were used for wire and cable insulation, bundling, colour coding, belting, rebelting and repair of electrical components, supporting industrial use. Unsupported claims that small packing and common domestic electrical use made them consumer goods were rejected. On that factual basis, the tapes did not fall within the consumer-item restriction under the Exim Policy, and the Revenue's challenge failed. en-us Tue, 01 Jul 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107872 Imported PVC tapes were classified on the basis of end-use and nature of the goods. The appellate authority accepted that the tapes were used for wire and cable insulation, bundling, colour coding, belting, rebelting and repair of electrical components, supporting industrial use. Unsupported claims that small packing and common domestic electrical use made them consumer goods were rejected. On that factual basis, the tapes did not fall within the consumer-item restriction under the Exim Policy, and the Revenue's challenge failed. Case-Laws Customs Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107872