https://www.taxtmi.com/caselaws?id=107569 A pavement-testing system imported as a van-mounted heavy weight deflectometer with analysis software was treated as goods required for airport development because the notification covered runway marking and pavement testing machines and applied to goods under any chapter. Its essential function was non-destructive testing of runways, taxi tracks and aprons, so exemption was available even if it could be viewed as a special purpose motor vehicle. The import was also held not liable to confiscation, as the article was brought in bona fide for pavement testing and not as a prohibited motor vehicle import through a non-specified port. en-us Tue, 03 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107569 A pavement-testing system imported as a van-mounted heavy weight deflectometer with analysis software was treated as goods required for airport development because the notification covered runway marking and pavement testing machines and applied to goods under any chapter. Its essential function was non-destructive testing of runways, taxi tracks and aprons, so exemption was available even if it could be viewed as a special purpose motor vehicle. The import was also held not liable to confiscation, as the article was brought in bona fide for pavement testing and not as a prohibited motor vehicle import through a non-specified port. Case-Laws Customs Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107569