https://www.taxtmi.com/caselaws?id=107922 Imported sealant and thinner were held to be industrial-use goods rather than consumer goods because their character depended on intended application, not packing alone. Technical literature and the importer's explanation showed that the products were heat-resisting sealing compound and thinner used in vehicle manufacturing for heavy-duty engines and turbines, so they were not meant for direct human consumption or ordinary consumer use. They therefore fell within the free import category and did not require a specific import licence under the Exim Policy, 1992-97. en-us Mon, 01 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107922 Imported sealant and thinner were held to be industrial-use goods rather than consumer goods because their character depended on intended application, not packing alone. Technical literature and the importer's explanation showed that the products were heat-resisting sealing compound and thinner used in vehicle manufacturing for heavy-duty engines and turbines, so they were not meant for direct human consumption or ordinary consumer use. They therefore fell within the free import category and did not require a specific import licence under the Exim Policy, 1992-97. Case-Laws Customs Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107922