https://www.taxtmi.com/caselaws?id=83710 High sea sales to a trading concern do not qualify for the actual-user relaxation under clause 5(3) of the Import Trade (Control) Order, 1955, where title passes before clearance and the transaction is not with an actual user; such an import may therefore contravene the order. The note also explains that sodium vapour lamps imported as "spares" were not entitled to spare treatment under Import Policy AM 1984, because paragraph 186(9) covered only spares of specified headings and the lamps were consumer replacement items rather than spares of a manufactured product in the relevant policy sense. The discussion concludes that paragraph 186(10) did not assist. en-us Thu, 31 Mar 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83710 High sea sales to a trading concern do not qualify for the actual-user relaxation under clause 5(3) of the Import Trade (Control) Order, 1955, where title passes before clearance and the transaction is not with an actual user; such an import may therefore contravene the order. The note also explains that sodium vapour lamps imported as "spares" were not entitled to spare treatment under Import Policy AM 1984, because paragraph 186(9) covered only spares of specified headings and the lamps were consumer replacement items rather than spares of a manufactured product in the relevant policy sense. The discussion concludes that paragraph 186(10) did not assist. Case-Laws Customs Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83710