https://www.taxtmi.com/caselaws?id=83472 Imported cutters used as interchangeable tools on a scalping machine were treated as replacement parts required when worn out. The import policy definition of "spare" was read broadly to include an assembly, sub-assembly, or replaceable machine part, including a tool forming part of the machine and subject to frequent replacement. On that construction, the cutters fell within the import licence as permissible spares, and the view that tools were outside the scope of spares was erroneous. The cutters were therefore not liable to confiscation, and consequential relief followed. en-us Tue, 25 Jan 1994 00:00:00 +0530 Wed, 13 Jul 2011 16:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83472 Imported cutters used as interchangeable tools on a scalping machine were treated as replacement parts required when worn out. The import policy definition of "spare" was read broadly to include an assembly, sub-assembly, or replaceable machine part, including a tool forming part of the machine and subject to frequent replacement. On that construction, the cutters fell within the import licence as permissible spares, and the view that tools were outside the scope of spares was erroneous. The cutters were therefore not liable to confiscation, and consequential relief followed. Case-Laws Customs Tue, 25 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83472