2002 (8) TMI 363

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....per : Gowri Shankar, Member (T)]. -  The common question for consideration in these appeals is the eligibility to importation, without a licence, of components of video display units of computers that the appellant makes. In the two orders impugned in these appeals, the Commissioner has held that they required a licence and, in the absence of such a licence, ordered their confiscation with a....

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.... to hold that when all or major components of an particular article is imported, what is imported is the article itself. There is a clear distinction in law as well as in ordinary terms between the components of an article and a finished article. In the absence of a deeming provision to the contrary each of the article must be considered for eligibility to importation on its imports. This is in fa....