Supreme Court dismissed appeal regarding customs duty exemption for dismantled spare parts under specific conditions.

The Supreme Court of Finland dismissed the appellant's appeal concerning the customs duty exemption for dismantled spare parts. The appellant argued that the goods qualified for exemption based on their intended use as spare parts, while the customs authority contended the dismantling process altered their status. The court ruled that the specific conditions for exemption were not met because the goods were no longer in their original state for the intended purpose.