Substantially assembled imports treated as complete goods, leaving SKD licence coverage inapplicable and sustaining confiscation.

Electric typewriters imported in a substantially assembled state were treated as near-complete finished goods, not as components in semi-knocked down condition. Because the consignment was not a loose collection of parts and had already reached a stage of completion close to the final article, it was classed as the complete import for control purposes. On that basis, the licence covering components in SKD condition did not extend to the goods, and the relevant import policy prohibited complete electric typewriters during the period. The import was therefore held outside the licence coverage, and the confiscation and penalty order was sustained.

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Issues: Whether electric typewriters imported in a substantially assembled state could be treated as components in semi-knocked down condition and whether the import was covered by the licence and import policy.

Analysis: The licence described the goods as components of electric typewriters in SKD condition. The imported consignment, on the facts found, was not a collection of loose components but a near complete built-up typewriter, with only minor parts such as covers, a few keys, and a power connection missing. Such assembly went beyond mere packing for transport and could not be equated with components in SKD condition. The classification principle applicable to goods reaching a stage of completion close to the final article also supported treating the consignment as the complete article for import-control purposes. Since complete electric typewriters were prohibited during the relevant policy period, the licence did not cover the import.

Conclusion: The import was not covered by the licence and the confiscation and penalty order was sustained.

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