https://www.taxtmi.com/caselaws?id=81538 Under the phased manufacturing programme, DGTD attestation of an import list protected non-electronic components covered by the authorised scheme, and confiscation could not be sustained merely because the consignment could be assembled into a complete machine. The policy, however, excluded electronic components from the attestation procedure. On that basis, the control panel and pendant, treated as electronic sub-units, fell outside the policy benefit and remained liable to confiscation. A later DGTD clarification could not validate an import that the policy itself prohibited. Confiscation was therefore set aside for the non-electronic components, upheld for the control panel and pendant, and the redemption fine was reduced. en-us Thu, 13 Jun 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81538 Under the phased manufacturing programme, DGTD attestation of an import list protected non-electronic components covered by the authorised scheme, and confiscation could not be sustained merely because the consignment could be assembled into a complete machine. The policy, however, excluded electronic components from the attestation procedure. On that basis, the control panel and pendant, treated as electronic sub-units, fell outside the policy benefit and remained liable to confiscation. A later DGTD clarification could not validate an import that the policy itself prohibited. Confiscation was therefore set aside for the non-electronic components, upheld for the control panel and pendant, and the redemption fine was reduced. Case-Laws Customs Thu, 13 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81538