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3. I find that the authorities below have only gone by the packing of the goods (small packing or consumer packing) to hold that the goods fall under entry No. 3814.00.09.10 of the ITC (HS) 1992-97 which covers goods under subheading 38.14 of a kind classified as consumer goods which are restricted items. On the other hand, the appellants have clearly explained that the packing alone is not determinative of the basic question as to whether the goods satisfy the definition of consumer goods. I have gone through the write up of the goods which was submitted by the appellants to the Asstt. Commissioner and the technical literature which clearly shows that the goods are for industrial application; hence satisfying industrial needs and not human needs. Therefore, I agree with the appellants that the goods are not consumer goods requiring specific import licence but are allowed for import under Free Import category under entry No. 3814.00.09.90 of the ITC (HS) classification. I, therefore, set aside the impugned order and allow the appeal.