https://www.taxtmi.com/caselaws?id=110780 Tyres imported by a scooter manufacturer were treated as consumer goods, but the decisive question was whether the public notice permitting import of accessories, components, parts and spares for consumer durables by a manufacturer covered such tyres. Earlier decisions classifying tyres as consumer goods were not determinative because they did not address that public notice. Applying the principle accepted for parts of motor vehicles, the tribunal held the notice extended to the tyres in question. The tyres were therefore importable by the manufacturer without a licence, and confiscation under clause (d) of Section 111 did not survive. en-us Fri, 05 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 15:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110780 Tyres imported by a scooter manufacturer were treated as consumer goods, but the decisive question was whether the public notice permitting import of accessories, components, parts and spares for consumer durables by a manufacturer covered such tyres. Earlier decisions classifying tyres as consumer goods were not determinative because they did not address that public notice. Applying the principle accepted for parts of motor vehicles, the tribunal held the notice extended to the tyres in question. The tyres were therefore importable by the manufacturer without a licence, and confiscation under clause (d) of Section 111 did not survive. Case-Laws Customs Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110780