https://www.taxtmi.com/caselaws?id=87020 Imported cam shaft metal, piston pin metal and related components were treated as bearings on technical examination because the machinery expert's report and inspection material showed them to function as engine bearings and bushes. Their description as spares did not change that character, so the specific import policy restriction and value limit for bearings continued to apply and the goods could not be cleared as unrestricted OGL spares. The confiscability and penalty were maintained, although the redemption fine was reduced. en-us Thu, 12 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87020 Imported cam shaft metal, piston pin metal and related components were treated as bearings on technical examination because the machinery expert's report and inspection material showed them to function as engine bearings and bushes. Their description as spares did not change that character, so the specific import policy restriction and value limit for bearings continued to apply and the goods could not be cleared as unrestricted OGL spares. The confiscability and penalty were maintained, although the redemption fine was reduced. Case-Laws Customs Thu, 12 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87020