https://www.taxtmi.com/caselaws?id=113624 An imported "bezel fitted with glass" was treated as a component of a watch case, not a complete watch case, because technical literature and the ordinary structure of a watch case showed that a complete case includes additional parts such as the back cover. As the import policy negative list covered watch cases but not parts or spares, and the public notice allowed import of accessories, components, parts and spares unless specifically restricted, the article did not attract a licensing requirement. The practice of customs houses allowing similar imports without licence was also noted as supporting the permissibility of the import. en-us Fri, 31 Dec 1993 00:00:00 +0530 Mon, 07 May 2012 12:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113624 An imported "bezel fitted with glass" was treated as a component of a watch case, not a complete watch case, because technical literature and the ordinary structure of a watch case showed that a complete case includes additional parts such as the back cover. As the import policy negative list covered watch cases but not parts or spares, and the public notice allowed import of accessories, components, parts and spares unless specifically restricted, the article did not attract a licensing requirement. The practice of customs houses allowing similar imports without licence was also noted as supporting the permissibility of the import. Case-Laws Customs Fri, 31 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113624