https://www.taxtmi.com/caselaws?id=85242 Imported compressors lacking only the driving motor retained the essential character of complete machines because all other components were imported and technical and commercial material treated "blower" and "compressor" interchangeably. They therefore matched the licensed equipment description and qualified for Project Import assessment. Confiscation on the basis that the consignment comprised parts of a prohibited machine was unsustainable and was set aside. Licence-value utilisation remained unaddressed by the lower authority. The importer received Project Import treatment with consequential relief. en-us Tue, 30 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85242 Imported compressors lacking only the driving motor retained the essential character of complete machines because all other components were imported and technical and commercial material treated "blower" and "compressor" interchangeably. They therefore matched the licensed equipment description and qualified for Project Import assessment. Confiscation on the basis that the consignment comprised parts of a prohibited machine was unsustainable and was set aside. Licence-value utilisation remained unaddressed by the lower authority. The importer received Project Import treatment with consequential relief. Case-Laws Customs Tue, 30 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85242