https://www.taxtmi.com/caselaws?id=102821 Components of video display units imported in knocked-down form were treated as parts, not complete display units, because no deeming provision in the import policy or tariff rules then in force converted them into finished goods. In the absence of such a rule, each component had to be assessed on its own for import eligibility. The relevant departmental rule had not formed part of the import policy at the time of import in 1996, so the goods did not require a licence and confiscation was unsustainable. en-us Mon, 05 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102821 Components of video display units imported in knocked-down form were treated as parts, not complete display units, because no deeming provision in the import policy or tariff rules then in force converted them into finished goods. In the absence of such a rule, each component had to be assessed on its own for import eligibility. The relevant departmental rule had not formed part of the import policy at the time of import in 1996, so the goods did not require a licence and confiscation was unsustainable. Case-Laws Customs Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102821