https://www.taxtmi.com/caselaws?id=167231 A quota certificate for motor vehicle parts did not entitle the holder to an import licence for spare parts of crawler and agricultural tractors under the revised import policy, because the grouping of items under one heading did not merge their separate identities. The policy in Appendix 26 confined a quota licence for motor vehicle parts to that category alone and did not extend it to tractor spare parts. An earlier licence said to have been issued for petrol, gas and kerosene engine parts was treated as a departmental mistake and could not create a general entitlement under the import policy. The claimed licence was therefore refused. en-us Thu, 01 Dec 1983 00:00:00 +0530 Fri, 12 Dec 2014 12:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167231 A quota certificate for motor vehicle parts did not entitle the holder to an import licence for spare parts of crawler and agricultural tractors under the revised import policy, because the grouping of items under one heading did not merge their separate identities. The policy in Appendix 26 confined a quota licence for motor vehicle parts to that category alone and did not extend it to tractor spare parts. An earlier licence said to have been issued for petrol, gas and kerosene engine parts was treated as a departmental mistake and could not create a general entitlement under the import policy. The claimed licence was therefore refused. Case-Laws Customs Thu, 01 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167231