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2003 (6) TMI 386 - CESTAT, MUMBAIExtract: .......e definition of consumer goods as it does not directly satisfy human needs. There is no finding in the adjudication order or in the impugned order as to how these goods satisfy the definition. The goods are for industrial use only. Therefore, we hold that the impugned order is not sustainable and accordingly set aside the same and allow the appeal.
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