https://www.taxtmi.com/caselaws?id=87485 Imported gear shape cutters and hob cutters were treated as permissible under the actual user condition because the licence covered Appendix 3 items and the evidence showed use in making dies and fixtures for wire netting, industrial filters, sieves and perforated sheets. The importer relied on an independent engineer's certificate and supporting material, and no contrary expert evidence or rebuttal was produced. The technical description of gear cutting and hob cutting was accepted as not confined to gear manufacture alone, but as extending to work requiring tooth-like projections or evenly spaced forms. On that basis, the import was covered by the licence and confiscation could not be sustained. en-us Fri, 01 Jul 1994 00:00:00 +0530 Tue, 06 Sep 2011 13:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87485 Imported gear shape cutters and hob cutters were treated as permissible under the actual user condition because the licence covered Appendix 3 items and the evidence showed use in making dies and fixtures for wire netting, industrial filters, sieves and perforated sheets. The importer relied on an independent engineer's certificate and supporting material, and no contrary expert evidence or rebuttal was produced. The technical description of gear cutting and hob cutting was accepted as not confined to gear manufacture alone, but as extending to work requiring tooth-like projections or evenly spaced forms. On that basis, the import was covered by the licence and confiscation could not be sustained. Case-Laws Customs Fri, 01 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87485