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Showing contexts for: intermediate component in Prahlad Singh Chadha vs Collector Of Customs on 5 July, 1996Matching Fragments
2. The imports are governed by 1992-97 Policy, as it existed in 1992-93. Para 22 of Chapter V of the Policy states that capital goods, raw materials, intermediates, components, consumables, spares, parts accessories, instruments and other goods may be imported without any restriction except to the extent such imports are regulated by the Negative List of imports or any other law for the time being in force. According to paragraph 7(10) of Chapter III of the Policy, "components" means one of the parts of a sub-assembly or assembly of which a manufactured product is made up and into which it may be resolved. A "component" includes an "accessory" or "attachment". An "accessory" or "attachment" means a part, sub-assembly or assembly that contributes to the efficiency or effectiveness of a piece of equipment without changing its basic functions. "Part", according to paragraph 7(29), means an element of a sub-assembly or assembly not normally useful by itself and not amenable to further disassembly for maintenance purposes. A part may be a component or an accessory. "Spare", as defined in Para 7(37) means a part or a sub-assembly or assembly for substitution, that is, ready to replace an identical or similar part or sub-assembly or assembly. Spare includes a component or an accessory. Chapter XV of the Policy contains Negative List of Imports. Paragraph 156 deals with restricted items. Part 'A' refers to "consumer goods". Serial No. 1 takes in all consumer goods, howsoever described of industrial, agricultural, mineral or animal origin, whether in SKD/CKD condition or ready to assemble sets or in finished form. These goods are not permitted to be imported except against a licence or in accordance with a Public Notice issued in this behalf. All types of tyres of bus, truck and earthmoving machinery are included in a list of items which shall be freely importable notwithstanding anything contained in part 'A'. The expression "consumer goods" is defined in paragraph 7(12) of Chapter III as meaning any consumption goods which can directly satisfy human needs without further processing and includes consumer durables. The inclusion of "accessories thereof" was made in the year 1993-94. The expression "consumer durables" has not been defined in the Policy; but it is generally taken to mean consumption goods of a durable nature which can directly satisfy human needs without further processing. If the goods are consumer goods as defined, then they have to be regarded falling in the Negative List and import under OGL would not be permissible.