https://www.taxtmi.com/caselaws?id=73499 Para 80(1) limited stock and sale licence imports to a single item of spares and adopted the meaning of "single item" from para 31(2), but that phrase could not be extended across different appendix entries. Ball bearings listed in separate appendices were treated as distinct entries, even though they shared the same general description, because the value ceiling operated by reference to the same entry, sub-entry, or group of items under the same entry. On that construction, the goods remained covered by the licence and the confiscation and penalty were not sustainable. en-us Thu, 14 Jan 1988 00:00:00 +0530 Sat, 28 Jan 2012 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73499 Para 80(1) limited stock and sale licence imports to a single item of spares and adopted the meaning of "single item" from para 31(2), but that phrase could not be extended across different appendix entries. Ball bearings listed in separate appendices were treated as distinct entries, even though they shared the same general description, because the value ceiling operated by reference to the same entry, sub-entry, or group of items under the same entry. On that construction, the goods remained covered by the licence and the confiscation and penalty were not sustainable. Case-Laws Customs Thu, 14 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73499