https://www.taxtmi.com/caselaws?id=72146 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. en-us Mon, 05 Aug 1985 00:00:00 +0530 Thu, 12 May 2011 16:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72146 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. Case-Laws Customs Mon, 05 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72146