M/S East Coast (I) Enterprises vs Commr. Of Customs, Kolkata on 17 January, 2001
In this context, he relies upon the decision of the Tribunal in the case Trans Freight Containers Ltd. Vs. Commissioner of Customs reported in 1998 (102) ELT 410 wherein it was held : "They must be consumption goods, they must directly satisfy a human need, they must satisfy such a need without further processing, i.e., in the form in which they are imported. The term "consumption goods" is not defined any where in the Policy. Going by ordinary meaning, consumption goods would mean the goods which are used up, exhausted or destroyed in the process of utilization. (By extension to the definition "consumer Durables" which would not be consumption goods in the manner so described have been included in the definition. We are however not concerned with this)."