Read the full judgment text of HCA 7781/1995 on BabelCite. This High Court CFI judgment was delivered on 4 February 2002.
1. In September 1994, there was a change of policy in China with regard to importation of vehicles. Formerly, Hong Kong investors importing vehicles for use of business set up in China could do so without any custom duty being levied provided that the vehicles were listed in an approved inventory of imported equipment for a foreign business in China ("外商投资企业进囗机器设备、辨公用品清单") ["the Equipment Inventory"]. That policy ceased to apply from 1 October 1994. Hence, 30 September 1994 was the last day on w