Import licence coverage of replacement cutters turns on a broad reading of "spare" for machine parts.

Imported cutters used as interchangeable tools on a scalping machine were treated as replacement parts required when worn out. The import policy definition of "spare" was read broadly to include an assembly, sub-assembly, or replaceable machine part, including a tool forming part of the machine and subject to frequent replacement. On that construction, the cutters fell within the import licence as permissible spares, and the view that tools were outside the scope of spares was erroneous. The cutters were therefore not liable to confiscation, and consequential relief followed.

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Issues: Whether cutters imported as replacement items for a scalping machine were covered by the import licence as non-permissible spares, and were therefore liable to confiscation.

Analysis: The imported cutters were fitted to the machine as interchangeable tools used in cutting operations and were required for replacement when worn out. The definition of "spare" in the import policy was broad enough to include an assembly, sub-assembly, or replaceable machine part, including a tool that forms part of the machine and requires frequent replacement. The lower authorities had erred in treating tools as outside the scope of spares without applying that policy definition.

Conclusion: The cutters were covered by the licence as spares and were not liable to confiscation; the appeal was allowed with consequential relief.

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