https://www.taxtmi.com/caselaws?id=94379 Imported components for a stereo cassette player could not be treated as a finished consumer good in CKD condition where several essential parts were missing. The Tribunal held that the Rules of Interpretation of the Tariff could not be extended to enlarge the scope of the Import Policy or to classify incomplete components as prohibited consumer goods. As the goods were not shown to be a complete finished consumer item, the basis for confiscation and penalty failed. The impugned order was set aside. en-us Thu, 15 Oct 1998 00:00:00 +0530 Tue, 22 Nov 2011 10:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94379 Imported components for a stereo cassette player could not be treated as a finished consumer good in CKD condition where several essential parts were missing. The Tribunal held that the Rules of Interpretation of the Tariff could not be extended to enlarge the scope of the Import Policy or to classify incomplete components as prohibited consumer goods. As the goods were not shown to be a complete finished consumer item, the basis for confiscation and penalty failed. The impugned order was set aside. Case-Laws Customs Thu, 15 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94379