https://www.taxtmi.com/caselaws?id=87986 Food rations imported for Indian Navy life rafts were treated as part of the ship's survival equipment and as goods imported by an authorised person on behalf of the Government of India, so they satisfied Notification No. 150/94. The functional and commercial understanding of the goods, rather than a narrow dictionary meaning of fitment, governed classification, and the international safety convention on life-saving appliances supported that view. On that basis, exemption was available and confiscation under the Customs Act was unsustainable. en-us Tue, 03 Dec 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87986 Food rations imported for Indian Navy life rafts were treated as part of the ship's survival equipment and as goods imported by an authorised person on behalf of the Government of India, so they satisfied Notification No. 150/94. The functional and commercial understanding of the goods, rather than a narrow dictionary meaning of fitment, governed classification, and the international safety convention on life-saving appliances supported that view. On that basis, exemption was available and confiscation under the Customs Act was unsustainable. Case-Laws Customs Tue, 03 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87986