https://www.taxtmi.com/caselaws?id=87521 Reusable polycarbonate square empty bottles used as part of a mineral water delivery system were treated as consumer durables, and therefore as consumer goods requiring a specific import licence under the import policy. Because the bottles were described as shatterproof, tamperproof containers fixed to the system by a seal arrangement, the Tribunal found no basis to exclude them from the licence requirement. Import without the required licence also justified customs penalty under Section 112 of the Customs Act, 1962. en-us Thu, 03 Apr 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87521 Reusable polycarbonate square empty bottles used as part of a mineral water delivery system were treated as consumer durables, and therefore as consumer goods requiring a specific import licence under the import policy. Because the bottles were described as shatterproof, tamperproof containers fixed to the system by a seal arrangement, the Tribunal found no basis to exclude them from the licence requirement. Import without the required licence also justified customs penalty under Section 112 of the Customs Act, 1962. Case-Laws Customs Thu, 03 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87521