https://www.taxtmi.com/caselaws?id=31956 Multiple consignments declared across three bills of entry were treated as one identifiable used horizontal boring machine imported in dismantled condition, because the same invoice, shipment details and import declarations showed a single capital good rather than separate second-hand parts. The surrounding circumstances and the importer's intention were material in determining the real character of the import, and the later policy change permitting imports in parts at two customs stations did not alter that position. The import was therefore not treated as a restricted or prohibited import of second-hand parts, and the Revenue's challenge failed. en-us Fri, 11 Jul 2008 00:00:00 +0530 Sat, 03 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31956 Multiple consignments declared across three bills of entry were treated as one identifiable used horizontal boring machine imported in dismantled condition, because the same invoice, shipment details and import declarations showed a single capital good rather than separate second-hand parts. The surrounding circumstances and the importer's intention were material in determining the real character of the import, and the later policy change permitting imports in parts at two customs stations did not alter that position. The import was therefore not treated as a restricted or prohibited import of second-hand parts, and the Revenue's challenge failed. Case-Laws Customs Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31956