https://www.taxtmi.com/caselaws?id=89654 Imported washing machine components in SKD/CKD condition were treated as complete washing machines under Rule 2(a) because, as presented, they had the essential character of the finished article. On valuation, the use of contemporaneous imports was found insufficiently reliable where the relied-upon comparisons involved a different country of origin and the record required fresh examination; the valuation issue was remitted for reconsideration. As the goods were classified as complete washing machines, they fell within the restricted import category and the licence produced did not cover the import, so confiscation was sustained. The redemption fine was left open to be re-examined with valuation. en-us Fri, 27 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89654 Imported washing machine components in SKD/CKD condition were treated as complete washing machines under Rule 2(a) because, as presented, they had the essential character of the finished article. On valuation, the use of contemporaneous imports was found insufficiently reliable where the relied-upon comparisons involved a different country of origin and the record required fresh examination; the valuation issue was remitted for reconsideration. As the goods were classified as complete washing machines, they fell within the restricted import category and the licence produced did not cover the import, so confiscation was sustained. The redemption fine was left open to be re-examined with valuation. Case-Laws Customs Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89654