https://www.taxtmi.com/caselaws?id=73355 Imported tape deck mechanisms were treated in the import policy as electronic items eligible for OGL under Item 565(21) unless they fell within the exclusionary scope of Item 610 in Appendix 3, Part-A. Item 610, as amended from 6 June 1986, covered kits, ready-to-assemble sets, assemblies, sub-assemblies, modules and similar combinations of electronic items, but not every product merely containing some electronic components. Where the record showed printed circuit boards and connected parts, the true classification still had to be proved on proper evidence, preferably with expert examination, rather than by personal inspection alone. On that basis, the existing findings were insufficient to sustain confiscation and the matter required reconsideration. en-us Tue, 13 Jan 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73355 Imported tape deck mechanisms were treated in the import policy as electronic items eligible for OGL under Item 565(21) unless they fell within the exclusionary scope of Item 610 in Appendix 3, Part-A. Item 610, as amended from 6 June 1986, covered kits, ready-to-assemble sets, assemblies, sub-assemblies, modules and similar combinations of electronic items, but not every product merely containing some electronic components. Where the record showed printed circuit boards and connected parts, the true classification still had to be proved on proper evidence, preferably with expert examination, rather than by personal inspection alone. On that basis, the existing findings were insufficient to sustain confiscation and the matter required reconsideration. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73355