https://www.taxtmi.com/caselaws?id=109553 Imported specialised repair material used for industrial repairs was held not to be consumer goods because it was suitable for machinery and equipment repairs and did not directly satisfy human needs. On that factual basis, the goods did not fall within the consumer goods description under the Export-Import Policy, and the contrary finding in the orders below lacked support. The goods were therefore not liable to confiscation for want of a specific import licence. en-us Mon, 23 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 17:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109553 Imported specialised repair material used for industrial repairs was held not to be consumer goods because it was suitable for machinery and equipment repairs and did not directly satisfy human needs. On that factual basis, the goods did not fall within the consumer goods description under the Export-Import Policy, and the contrary finding in the orders below lacked support. The goods were therefore not liable to confiscation for want of a specific import licence. Case-Laws Customs Mon, 23 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109553