https://www.taxtmi.com/caselaws?id=89184 Imported filter press spares were treated as permissible spares under the Import Policy because they did not appear individually in the restricted appendices in their own name. The policy provision allowing an eligible actual user to import items as permissible spares applied, even where related entries covered components, consumables, sub-assemblies or modules. The general reference in Appendix 3A was not sufficient on these facts to override that specific permissive treatment. The import was therefore held permissible, and the confiscation and penalty were set aside with consequential relief. en-us Fri, 28 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89184 Imported filter press spares were treated as permissible spares under the Import Policy because they did not appear individually in the restricted appendices in their own name. The policy provision allowing an eligible actual user to import items as permissible spares applied, even where related entries covered components, consumables, sub-assemblies or modules. The general reference in Appendix 3A was not sufficient on these facts to override that specific permissive treatment. The import was therefore held permissible, and the confiscation and penalty were set aside with consequential relief. Case-Laws Customs Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89184