https://www.taxtmi.com/caselaws?id=72492 Strict construction governs fiscal import entries: a general-purpose offset printing machine without numbering or perforating attachment could not be treated as a specific ticket and label printing machine merely because it could print labels or tickets, so it was not eligible for clearance under OGL. The confiscation was sustained, but the redemption fine was reduced because the circumstances justified moderation of the penalty. The operative principle is that an exemption or import description must be applied according to its plain wording, and incidental use cannot expand a specific entry beyond what is expressly covered. en-us Tue, 15 Apr 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72492 Strict construction governs fiscal import entries: a general-purpose offset printing machine without numbering or perforating attachment could not be treated as a specific ticket and label printing machine merely because it could print labels or tickets, so it was not eligible for clearance under OGL. The confiscation was sustained, but the redemption fine was reduced because the circumstances justified moderation of the penalty. The operative principle is that an exemption or import description must be applied according to its plain wording, and incidental use cannot expand a specific entry beyond what is expressly covered. Case-Laws Customs Tue, 15 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72492