TaxTMI 
TaxTMI 
2001 (5) TMI 303
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.... goods which required an import licence. This order having been confirmed by the Commissioner (Appeals), the appellant is before this Tribunal. 2. The pallets in question are of types used to convey the goods. They have slots in them to accommodate the prongs of a forklift to facilitate easy and convenient lifting and transport of packages loaded on them. The import policy was recast in 1-4-1996 so as to align it to the Customs Tariff which is in turn aligned with the Harmonised System of Nomenclature of the Customs Corporation Counsel, now known as the World Customs Organisation. The ITC HS Classification published by the licensing authority attempts to show against each sub heading such a classification the import policy for the goo....
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....d as meaning, in its larger sense, use, they would be covered. But then, virtually everything would be consumer goods. It is difficult to think of any article, other than works of art, curios and such like, which provide pleasure or satisfaction by their mere presence, which are not designed to be put to use. The scope of the term "direct satisfaction of the human needs" is again equally unclear. By strictly construing this term, fabric in running length would not be consumer goods. It cannot, in such length, satisfy any need. It has first to be cut and fabricated into a garment. The third clause, relating to further processing, reinforces this view. But this, too, poses difficulties. Does the "processing" refer to any and every kind of pro....