https://www.taxtmi.com/caselaws?id=73701 Ownership and industrial registration showed that the imported unit had been transferred to Shahji International Pvt. Ltd., making it the actual user for import policy purposes. Portable generators imported for emergency lights were treated as complete units rather than components, so they did not qualify for policy benefit merely because they were mounted on trolleys, and the record did not establish entitlement under the relevant policy paragraph. The declared import value was accepted because the import was direct, no intermediary was involved, the goods were specially manufactured for India, and the negotiated discount was commercially justified. The commentary thus explains partial relief on user status and valuation, but not on component eligibility. en-us Mon, 30 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73701 Ownership and industrial registration showed that the imported unit had been transferred to Shahji International Pvt. Ltd., making it the actual user for import policy purposes. Portable generators imported for emergency lights were treated as complete units rather than components, so they did not qualify for policy benefit merely because they were mounted on trolleys, and the record did not establish entitlement under the relevant policy paragraph. The declared import value was accepted because the import was direct, no intermediary was involved, the goods were specially manufactured for India, and the negotiated discount was commercially justified. The commentary thus explains partial relief on user status and valuation, but not on component eligibility. Case-Laws Customs Mon, 30 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73701