https://www.taxtmi.com/caselaws?id=72313 Inconel strips imported in running length for replacement of worn-out pipe coverings were treated as permissible spare parts under the Import Trade Control Policy AM-78. Paragraphs 52 and 53 allowed import of spares for maintenance of imported machinery, and paragraph 54 covered parts requiring replacement due to wear and tear, including items imported in length that only needed cutting or bending to size. The required adaptation for fitting did not amount to fabrication into a new article. The confiscation order was therefore unsustainable, the appeal succeeded, and any fine paid was refundable. en-us Tue, 17 Dec 1985 00:00:00 +0530 Mon, 13 May 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72313 Inconel strips imported in running length for replacement of worn-out pipe coverings were treated as permissible spare parts under the Import Trade Control Policy AM-78. Paragraphs 52 and 53 allowed import of spares for maintenance of imported machinery, and paragraph 54 covered parts requiring replacement due to wear and tear, including items imported in length that only needed cutting or bending to size. The required adaptation for fitting did not amount to fabrication into a new article. The confiscation order was therefore unsustainable, the appeal succeeded, and any fine paid was refundable. Case-Laws Customs Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72313