Import licence not required for bezel fitted with glass; Tribunal follows earlier ruling and rejects Revenue's challenge.

'Bezel fitted with glass' was held not to require an import licence and not to fall within the relevant negative import list. The Tribunal relied on an earlier batch decision concerning the same period, which had already examined the item in detail and found that Customs had been clearing it as an established practice. Applying that binding prior determination, the present appeals were treated as covered by the same reasoning, and the Revenue's challenge failed.

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Issues: Whether "bezel fitted with glass" required an import licence and fell within the relevant negative import list.

Analysis: The Tribunal noted that the same item had already been considered in an earlier batch of appeals concerning the same period. That earlier decision held, after detailed discussion, that "bezel fitted with glass" did not require an import licence and was being cleared by Customs as an established practice. In view of that binding earlier determination, the present appeals were treated as covered by the same reasoning.

Conclusion: The item did not require an import licence and the Revenue's challenge failed.

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