https://www.taxtmi.com/caselaws?id=87736 A specialised remote switch unit designed for car air-conditioners, performing temperature, auto-relay and fan control functions, was treated as a component of air-conditioning equipment rather than as a simple switch eligible for Open General Licence. The accompanying wire harness was also found to remain within the restricted entry, as no material displaced that classification. The confiscation of both items was therefore upheld, while the redemption fine was reduced on the ground that the importers were actual users and some leniency was justified in the quantum of penalty. en-us Wed, 12 Jun 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87736 A specialised remote switch unit designed for car air-conditioners, performing temperature, auto-relay and fan control functions, was treated as a component of air-conditioning equipment rather than as a simple switch eligible for Open General Licence. The accompanying wire harness was also found to remain within the restricted entry, as no material displaced that classification. The confiscation of both items was therefore upheld, while the redemption fine was reduced on the ground that the importers were actual users and some leniency was justified in the quantum of penalty. Case-Laws Customs Wed, 12 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87736