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Issues: Classification of imported goods under Customs Tariff Heading 38.14 as consumer goods and requirement of specific import license.
Analysis: 1. The appellants imported Epple 37 Sealant and Thinner in 1996, treated as consumer goods due to the absence of a specific import license. The Asstt. Commissioner of Customs confiscated the goods, allowing redemption on payment of fine and duty. 2. The Commissioner (Appeals) upheld the decision, leading to the importer's appeal. The goods, used for industrial applications in manufacturing Heavy Duty Engines and Turbines, were argued to be Heat Resisting Sealing Compound with Thinner, providing high resistance to hot oils and cooling liquids due to unique raw materials. 3. The appellants contended that the goods should be classified under Customs Tariff Heading 38.14 in the Free Import category, not as consumer goods, as they are not for direct human consumption but industrial use. The authorities based their decision on the packaging of the goods, considering them consumer goods under a specific entry. 4. The judge reviewed the technical literature and explanation provided by the appellants, determining that the goods were for industrial application, satisfying industrial needs rather than human needs. It was established that the goods fell under a different entry in the ITC (HS) classification, allowing them for import under the Free Import category. 5. Consequently, the judge set aside the previous order, agreeing with the appellants that the goods did not require a specific import license for consumer goods but were correctly classified under a different entry for industrial use. The appeal was allowed, and the decision in favor of the importer was made.
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