https://www.taxtmi.com/caselaws?id=110696 Caps, rods and mascara brushes were treated as not being ready-for-use consumer goods because they required further processing before they could satisfy human needs. Applying its earlier rulings on identical and similar cosmetic components, CESTAT held that such goods were freely importable by an actual user without a specific import licence where the policy permitted free import. The Revenue's appeal was rejected, and the impugned order was sustained. en-us Tue, 10 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 12:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110696 Caps, rods and mascara brushes were treated as not being ready-for-use consumer goods because they required further processing before they could satisfy human needs. Applying its earlier rulings on identical and similar cosmetic components, CESTAT held that such goods were freely importable by an actual user without a specific import licence where the policy permitted free import. The Revenue's appeal was rejected, and the impugned order was sustained. Case-Laws Customs Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110696