https://www.taxtmi.com/caselaws?id=105579 Imported goods described as solar lights were treated as solar lamps because the import policy permitted solar lights and the goods functioned as lamps using solar energy for illumination. A lay visual distinction, without technical evidence, was insufficient to deny that character. The decisive feature was the source of energy, not the terminology used to describe the goods. They were therefore classifiable as solar lamps and could be imported without a specific licence. en-us Tue, 18 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105579 Imported goods described as solar lights were treated as solar lamps because the import policy permitted solar lights and the goods functioned as lamps using solar energy for illumination. A lay visual distinction, without technical evidence, was insufficient to deny that character. The decisive feature was the source of energy, not the terminology used to describe the goods. They were therefore classifiable as solar lamps and could be imported without a specific licence. Case-Laws Customs Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105579