https://www.taxtmi.com/caselaws?id=82561 Imported alternators without prime movers were treated as incomplete generating units, so the ITC restriction on electric portable generators up to 3.5 KVA did not apply and no import licence was required. The exemption under Notification No. 155/86 was also available because the notification covered parts required for assembly or manufacture of generating sets, and that benefit was not confined to parts classified under a single tariff heading. On that basis, the confiscation was held unsustainable and consequential relief followed. en-us Tue, 12 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 18:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82561 Imported alternators without prime movers were treated as incomplete generating units, so the ITC restriction on electric portable generators up to 3.5 KVA did not apply and no import licence was required. The exemption under Notification No. 155/86 was also available because the notification covered parts required for assembly or manufacture of generating sets, and that benefit was not confined to parts classified under a single tariff heading. On that basis, the confiscation was held unsustainable and consequential relief followed. Case-Laws Customs Tue, 12 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82561