https://www.taxtmi.com/caselaws?id=112291 Trolley carts imported with school bags were held to be complete plastic articles, not parts or accessories of the bags. The classification turned on whether the carts made the school bags incomplete or merely facilitated their use; the goods were found capable of independent use, and a school bag was not rendered incomplete without a trolley cart. They therefore fell under the restricted Exim Code entry rather than the free-import entry for parts or accessories, and import required a valid licence. en-us Wed, 19 May 2004 00:00:00 +0530 Fri, 27 Apr 2012 15:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112291 Trolley carts imported with school bags were held to be complete plastic articles, not parts or accessories of the bags. The classification turned on whether the carts made the school bags incomplete or merely facilitated their use; the goods were found capable of independent use, and a school bag was not rendered incomplete without a trolley cart. They therefore fell under the restricted Exim Code entry rather than the free-import entry for parts or accessories, and import required a valid licence. Case-Laws Customs Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112291