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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 goods covered by that sub heading i.e. free, restricted, prohibited etc. The goods under consideration would be classifiable under heading 39.23 of the Customs tariff under subheading 90, which includes "articles for the conveyance or packing of goods, of plastic; stoppers, lids, caps and other closures, of plastics." The licensing classification breaks up subheading into two further sub headings. Sub heading 39239000.10 is for "Other plastic articles for conveyance and packing of goods, of a kind classified as consumer goods." Import of goods in the category is restricted and requires a licence or a specific exemption. The other sub heading 39239000.10 is for "Other" and the policy permits free importation. The question therefore is whether these goods are of a kind classified as consumer goods.