2005 (8) TMI 604

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..... the Respondent. [Order per: S.S. Sekhon, Member (T)]. -  The appellants had imported Anti Rust Paper coated one side with chemicals which was rendered anti protection from rusting the components being manufactured and packed in this paper for further storage/transport before the components are used. 2. The lower authorities have denied licence free import of these  goods on the .....

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..... al users. We find no reason to conclude, other than the fact, that the goods imported were packaging material essential for storage/transport of the goods. Examining the definition of consumer goods, especially stipulation therein that the consumer goods to directly satisfy human needs, we find no reason to conclude that the rolls of anti rust paper not require further process of cutting and shapi .....

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