https://www.taxtmi.com/caselaws?id=92805 Imported health oxygen equipment and portable multi-functional massagers were treated as restricted consumer goods, not freely importable medical apparatus under OGL, because their essential character was that of general-purpose exercisers or massagers usable by healthy persons. Physical features, product literature and claimed therapeutic use were examined, but alleged health benefits were held insufficient to convert the goods into specialised medical equipment. Classification under Heading 9019.10 did not by itself establish free importability where the import policy treated mechano-therapy appliances as restricted. Confiscation was upheld, while the redemption fine was reduced and personal penalties were set aside. en-us Fri, 12 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92805 Imported health oxygen equipment and portable multi-functional massagers were treated as restricted consumer goods, not freely importable medical apparatus under OGL, because their essential character was that of general-purpose exercisers or massagers usable by healthy persons. Physical features, product literature and claimed therapeutic use were examined, but alleged health benefits were held insufficient to convert the goods into specialised medical equipment. Classification under Heading 9019.10 did not by itself establish free importability where the import policy treated mechano-therapy appliances as restricted. Confiscation was upheld, while the redemption fine was reduced and personal penalties were set aside. Case-Laws Customs Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92805