https://www.taxtmi.com/caselaws?id=86618 Imported fly knives and dead knives for use in a duplex sheet cutter were treated as tools, not spares, because the tariff classification and the relevant import policy entry specifically described them as tools; the broader policy definition of parts did not extend to tools. On that basis, the goods were held outside the import licence. The confiscation was upheld, but the redemption fine was found excessive in light of the importers' earlier permission to import similar goods as spares and their bona fide belief, so the fine was substantially reduced. en-us Thu, 06 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86618 Imported fly knives and dead knives for use in a duplex sheet cutter were treated as tools, not spares, because the tariff classification and the relevant import policy entry specifically described them as tools; the broader policy definition of parts did not extend to tools. On that basis, the goods were held outside the import licence. The confiscation was upheld, but the redemption fine was found excessive in light of the importers' earlier permission to import similar goods as spares and their bona fide belief, so the fine was substantially reduced. Case-Laws Customs Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86618