https://www.taxtmi.com/caselaws?id=72749 Imported goods forming an inseparable functional unit for a Hydraulic Spooler were treated by their actual commercial identity, not as detachable motor or gear box components. Because the D.C. Drive and Gear Box with electronic control panel was required only for operation and maintenance of the existing capital goods and did not independently answer the description of an electric motor, complete gear box, or Item 591 of Appendix 3, it was held to be a permissible spare. The import was therefore valid under Open General Licence for actual users and not barred by the banned item lists in Appendix 3 and Appendix 30 of the Import Policy A.M.81. en-us Fri, 19 Sep 1986 00:00:00 +0530 Tue, 24 May 2011 17:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72749 Imported goods forming an inseparable functional unit for a Hydraulic Spooler were treated by their actual commercial identity, not as detachable motor or gear box components. Because the D.C. Drive and Gear Box with electronic control panel was required only for operation and maintenance of the existing capital goods and did not independently answer the description of an electric motor, complete gear box, or Item 591 of Appendix 3, it was held to be a permissible spare. The import was therefore valid under Open General Licence for actual users and not barred by the banned item lists in Appendix 3 and Appendix 30 of the Import Policy A.M.81. Case-Laws Customs Fri, 19 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72749