https://www.taxtmi.com/caselaws?id=80787 Imported colour television picture tubes were treated as components, not spares, because the policy definition of a spare covered replacement of a faulty or worn-out part, sub-assembly or assembly, whereas these tubes were used in manufacture. The additional licences did not cover the imports since the relevant OGL component list did not include the goods, T.V. picture tubes were canalised items, and canalised goods were excluded from the additional licence scheme for spares. The policy was read as unambiguous on this point, so no benefit of doubt arose. Confiscation was sustained, but the redemption fine was reduced in two matters and maintained in one. en-us Wed, 31 Jan 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80787 Imported colour television picture tubes were treated as components, not spares, because the policy definition of a spare covered replacement of a faulty or worn-out part, sub-assembly or assembly, whereas these tubes were used in manufacture. The additional licences did not cover the imports since the relevant OGL component list did not include the goods, T.V. picture tubes were canalised items, and canalised goods were excluded from the additional licence scheme for spares. The policy was read as unambiguous on this point, so no benefit of doubt arose. Confiscation was sustained, but the redemption fine was reduced in two matters and maintained in one. Case-Laws Customs Wed, 31 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80787