https://www.taxtmi.com/caselaws?id=327933 Imported goods described in invoices and examination reports as branded LED panels in TV casing, but lacking speakers, remote controls, power cables, motherboard and sockets, did not have the essential characteristics of televisions under tariff interpretation. They were therefore treated as LED panels rather than LED televisions, which were freely importable and did not require BIS registration. On that basis, confiscation and penalty could not be sustained. en-us Wed, 04 May 2016 00:00:00 +0530 Thu, 17 Nov 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327933 Imported goods described in invoices and examination reports as branded LED panels in TV casing, but lacking speakers, remote controls, power cables, motherboard and sockets, did not have the essential characteristics of televisions under tariff interpretation. They were therefore treated as LED panels rather than LED televisions, which were freely importable and did not require BIS registration. On that basis, confiscation and penalty could not be sustained. Case-Laws Customs Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327933