https://www.taxtmi.com/caselaws?id=47150 Complete sodium vapour lamps were not "spares" under the import policy because a spare means a part, sub-assembly, or assembly intended for substitution, not a complete article merely replaceable as a whole. The policy's concept of "consumer goods" was also read broadly and was not confined to domestic use; goods directly satisfying human needs in non-domestic settings can fall within it. On that reading, lamps used for street, airport, stadium, and similar lighting were treated as consumer goods, making the claimed additional licence inapplicable and rendering the import unauthorised and liable to confiscation. en-us Mon, 04 Apr 1994 00:00:00 +0530 Tue, 27 Jul 2010 12:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47150 Complete sodium vapour lamps were not "spares" under the import policy because a spare means a part, sub-assembly, or assembly intended for substitution, not a complete article merely replaceable as a whole. The policy's concept of "consumer goods" was also read broadly and was not confined to domestic use; goods directly satisfying human needs in non-domestic settings can fall within it. On that reading, lamps used for street, airport, stadium, and similar lighting were treated as consumer goods, making the claimed additional licence inapplicable and rendering the import unauthorised and liable to confiscation. Case-Laws Customs Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47150