https://www.taxtmi.com/caselaws?id=45530 Import Policy entries permitting individual ball-point pen parts, including plastic components and refills, do not require a specific import licence merely because the parts can be assembled into complete pens. Customs cannot imply a restriction on separately permitted parts based solely on their potential assembly into consumer goods in knocked-down condition. A restriction may apply where an express policy prohibition exists or the import is a colourable device involving dismantled finished goods intended to evade a ban. The distinction rests on genuine import of permitted components rather than disguised import of prohibited finished articles. en-us Thu, 03 Aug 2000 00:00:00 +0530 Mon, 12 Jul 2010 12:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45530 Import Policy entries permitting individual ball-point pen parts, including plastic components and refills, do not require a specific import licence merely because the parts can be assembled into complete pens. Customs cannot imply a restriction on separately permitted parts based solely on their potential assembly into consumer goods in knocked-down condition. A restriction may apply where an express policy prohibition exists or the import is a colourable device involving dismantled finished goods intended to evade a ban. The distinction rests on genuine import of permitted components rather than disguised import of prohibited finished articles. Case-Laws Customs Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45530