https://www.taxtmi.com/caselaws?id=73360 Imported turbine-driven and motor-driven lubricating oil pumps were held not to qualify as permissible spares under Open General Licence because paragraph 55A(i) of Import Policy A.M. 80 covered only parts needed for operation and maintenance of capital goods. The pumps were treated as independent units, not parts or sub-assemblies of the compressor, and the record lacked catalogue or other material showing they formed part of the original plant or integral replacement items. A later public notice did not change the position for the imports concerned. A specific import licence was therefore required, and confiscation with redemption fine was upheld. en-us Thu, 23 Apr 1987 00:00:00 +0530 Tue, 31 May 2011 13:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73360 Imported turbine-driven and motor-driven lubricating oil pumps were held not to qualify as permissible spares under Open General Licence because paragraph 55A(i) of Import Policy A.M. 80 covered only parts needed for operation and maintenance of capital goods. The pumps were treated as independent units, not parts or sub-assemblies of the compressor, and the record lacked catalogue or other material showing they formed part of the original plant or integral replacement items. A later public notice did not change the position for the imports concerned. A specific import licence was therefore required, and confiscation with redemption fine was upheld. Case-Laws Central Excise Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73360