https://www.taxtmi.com/caselaws?id=84411 Nickel cadmium rechargeable batteries imported for use in torch lights were treated as components or accessories of consumer durables, not as consumer goods directly satisfying human needs. Because the goods were not specifically placed in the negative list and the importer had actual-user recognition, the public notice permitting import of accessories, components, parts and spares of consumer durables allowed import under OGL subject to actual-user conditions. Past clearances of similar goods also supported that treatment, so a specific import licence was not required and the departmental appeal failed. en-us Tue, 06 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 17:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84411 Nickel cadmium rechargeable batteries imported for use in torch lights were treated as components or accessories of consumer durables, not as consumer goods directly satisfying human needs. Because the goods were not specifically placed in the negative list and the importer had actual-user recognition, the public notice permitting import of accessories, components, parts and spares of consumer durables allowed import under OGL subject to actual-user conditions. Past clearances of similar goods also supported that treatment, so a specific import licence was not required and the departmental appeal failed. Case-Laws Customs Tue, 06 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84411