2002 (8) TMI 363

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....eshi, DR, for the Respondent. [Order 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 ....

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....s were imported in 1996. It is not permissible 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 eligibilit....