https://www.taxtmi.com/caselaws?id=80811 The Appellate Tribunal CEGAT, Bombay ruled in favor of the appellants in a case concerning the import of a UV-Visible Spectrophotometer. The Tribunal determined that the imported item was not classified as a computer system and was permissible for import under the Open General License (OGL) without the need to comply with Chapter 5 of Policy AM 1983-84. As the item was specifically listed in Appendix 2 of the Policy without restrictions, and Chapter 5 did not apply to items in Appendix 2, the objection to the import was dismissed, and the appeal was allowed with consequential relief granted. en-us Tue, 31 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80811 The Appellate Tribunal CEGAT, Bombay ruled in favor of the appellants in a case concerning the import of a UV-Visible Spectrophotometer. The Tribunal determined that the imported item was not classified as a computer system and was permissible for import under the Open General License (OGL) without the need to comply with Chapter 5 of Policy AM 1983-84. As the item was specifically listed in Appendix 2 of the Policy without restrictions, and Chapter 5 did not apply to items in Appendix 2, the objection to the import was dismissed, and the appeal was allowed with consequential relief granted. Case-Laws Customs Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80811