https://www.taxtmi.com/caselaws?id=48986 The Appellate Tribunal CESTAT, New Delhi, considered whether sub-assemblies and assemblies of photocopies fell under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999. The Tribunal found that as the Import Policy did not specifically restrict the import of sub-assemblies of photocopiers, the Commissioner's view was unsustainable. The case was remanded to the Regular Bench for further consideration. The judgment highlighted the importance of specific provisions and definitions in the Import Policy and ITC Classification for determining import requirements for such items. en-us Mon, 26 Apr 2004 00:00:00 +0530 Sat, 07 Aug 2010 15:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48986 The Appellate Tribunal CESTAT, New Delhi, considered whether sub-assemblies and assemblies of photocopies fell under Item No. 9009909010 in Chapter 90 of the Import Export Policy, 1999. The Tribunal found that as the Import Policy did not specifically restrict the import of sub-assemblies of photocopiers, the Commissioner's view was unsustainable. The case was remanded to the Regular Bench for further consideration. The judgment highlighted the importance of specific provisions and definitions in the Import Policy and ITC Classification for determining import requirements for such items. Case-Laws Customs Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48986