https://www.taxtmi.com/caselaws?id=116765 Imported composite panels intended for cutting, grooving, bending and fixing on frames for exterior cladding were treated as industrial raw materials rather than consumer goods because they could not directly satisfy human needs without substantial further processing. On that basis, the goods did not fall within the restricted category under the import policy and were freely importable. The confiscation founded on a consumer-goods classification under the Customs Act could not be sustained. en-us Mon, 05 Dec 2005 00:00:00 +0530 Sat, 16 Jun 2012 14:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116765 Imported composite panels intended for cutting, grooving, bending and fixing on frames for exterior cladding were treated as industrial raw materials rather than consumer goods because they could not directly satisfy human needs without substantial further processing. On that basis, the goods did not fall within the restricted category under the import policy and were freely importable. The confiscation founded on a consumer-goods classification under the Customs Act could not be sustained. Case-Laws Customs Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116765