https://www.taxtmi.com/caselaws?id=85443 Steel rollers imported to replace existing rollers in chipboard machinery were treated as spares, not components, under the Import Policy for 1984-85. Because the policy permitted an eligible Actual User to import a spare that did not appear individually in the relevant appendices, a generic appendix entry did not make the goods restricted or licensable. The policy provisions governing restrictions and licences therefore did not apply, and the rollers were importable under OGL. On that basis, confiscation and redemption fine could not be sustained. en-us Mon, 13 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85443 Steel rollers imported to replace existing rollers in chipboard machinery were treated as spares, not components, under the Import Policy for 1984-85. Because the policy permitted an eligible Actual User to import a spare that did not appear individually in the relevant appendices, a generic appendix entry did not make the goods restricted or licensable. The policy provisions governing restrictions and licences therefore did not apply, and the rollers were importable under OGL. On that basis, confiscation and redemption fine could not be sustained. Case-Laws Customs Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85443