https://www.taxtmi.com/caselaws?id=94977 Catalytic converters used in motor vehicle exhaust systems were treated as environmental protection equipment because they filtered exhaust gases from internal combustion engines and were covered by the relevant HSN notes. They were not air purifiers or air cleaners, so they did not fall within the restricted import category requiring a special licence. On that basis, the goods were freely importable, and the confiscation and penalties could not stand. en-us Sat, 14 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94977 Catalytic converters used in motor vehicle exhaust systems were treated as environmental protection equipment because they filtered exhaust gases from internal combustion engines and were covered by the relevant HSN notes. They were not air purifiers or air cleaners, so they did not fall within the restricted import category requiring a special licence. On that basis, the goods were freely importable, and the confiscation and penalties could not stand. Case-Laws Customs Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94977