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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the imported fabric was classifiable as "artificial fur cloth" and therefore admissible for import against the REP licence.
Analysis: The permissible import under the relevant import policy was only "artificial fur cloth", not all fabrics. The deciding test was whether the imported material was an imitation of animal fur or had a fur-like resemblance. Technical descriptions of fur-like fabrics, velvet, velveteen and plush showed that velvet and velveteen are distinct from artificial fur cloth. The sample and surrounding material did not indicate any resemblance to fur, and the description in the bill of entry was not conclusive. The claimed trade usage was also not sufficient to establish that velvet was understood as artificial fur cloth. Applying the commonsense and ordinary trade understanding of the item, the fabric was found to be velvet and not artificial fur cloth.
Conclusion: The imported fabric was not artificial fur cloth and the refusal to clear the goods under the REP licence was justified.