https://www.taxtmi.com/caselaws?id=72252 Imported goods described in invoices and manufacturer literature as wiper motors were treated as electric motors under Heading 85.01, because the record did not support recharacterisation as complete wiper systems or assemblies. The Department's classification was upheld. The second export house additional licence also could not cover the import, because the first licence stood in another firm's name and the relevant firm commitment arose after the policy amendment excluding Appendix 30 items. The later licence did not cure that defect, and the import was held to be outside the permissible licence cover. en-us Thu, 01 Aug 1985 00:00:00 +0530 Mon, 16 May 2011 10:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72252 Imported goods described in invoices and manufacturer literature as wiper motors were treated as electric motors under Heading 85.01, because the record did not support recharacterisation as complete wiper systems or assemblies. The Department's classification was upheld. The second export house additional licence also could not cover the import, because the first licence stood in another firm's name and the relevant firm commitment arose after the policy amendment excluding Appendix 30 items. The later licence did not cure that defect, and the import was held to be outside the permissible licence cover. Case-Laws Customs Thu, 01 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72252