https://www.taxtmi.com/caselaws?id=89822 A zoom lens for an SLR camera was treated as an essential objective component rather than a restricted accessory because it was necessary for the camera's effective functioning, especially for distant objects. The decisive test was whether the item was required for complete use of the principal machine; since only one lens could be fitted at a time and the camera could not properly operate without a suitable lens, the lens formed part of the camera. On that basis, the import qualified for free import treatment under OGL. en-us Fri, 07 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89822 A zoom lens for an SLR camera was treated as an essential objective component rather than a restricted accessory because it was necessary for the camera's effective functioning, especially for distant objects. The decisive test was whether the item was required for complete use of the principal machine; since only one lens could be fitted at a time and the camera could not properly operate without a suitable lens, the lens formed part of the camera. On that basis, the import qualified for free import treatment under OGL. Case-Laws Customs Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89822