2001 (3) TMI 765 - AT - Customs

Summary

The appeal involved the import of lubricants claimed under OGL. The Assistant Commissioner deemed them consumer goods, but the Commissioner (Appeals) disagreed, stating they were not consumer goods as they were used in machinery. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal. The Tribunal also rejected the argument that specific licensing requirements applied, as it was not raised earlier in the proceedings.