https://www.taxtmi.com/caselaws?id=73364 Permissible spares imported by an actual user along with capital goods were treated as outside the 5% value restriction under Appendix 10, because Item 54 did not impose any such ceiling and the earlier connected precedent was followed. The fact that the spares were imported together with the main machinery did not deprive the importer of the benefit of unrestricted import of permissible spares. On that basis, confiscation and redemption fine were unsustainable and consequential relief followed. en-us Sat, 06 Jun 1987 00:00:00 +0530 Tue, 31 May 2011 14:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73364 Permissible spares imported by an actual user along with capital goods were treated as outside the 5% value restriction under Appendix 10, because Item 54 did not impose any such ceiling and the earlier connected precedent was followed. The fact that the spares were imported together with the main machinery did not deprive the importer of the benefit of unrestricted import of permissible spares. On that basis, confiscation and redemption fine were unsustainable and consequential relief followed. Case-Laws Central Excise Sat, 06 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73364