https://www.taxtmi.com/caselaws?id=72934 Paragraph 30(1)(c) of the Import Policy A.M. 1978 confined export-linked imports to the items listed in Annexure II and to the exports specified against each item. Exporters of plastic bangles were therefore entitled only to the items covered by the relevant entries, while stamping foils fell under a different serial linked to trimmings and embellishments for ready-made garments, hosiery and knitwear. Their use in the plastic industry did not change that policy classification. As no specific endorsement under Paragraph 30(2) had been obtained, the REP licences did not validly authorise the import, and the appeals failed. en-us Wed, 17 Dec 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72934 Paragraph 30(1)(c) of the Import Policy A.M. 1978 confined export-linked imports to the items listed in Annexure II and to the exports specified against each item. Exporters of plastic bangles were therefore entitled only to the items covered by the relevant entries, while stamping foils fell under a different serial linked to trimmings and embellishments for ready-made garments, hosiery and knitwear. Their use in the plastic industry did not change that policy classification. As no specific endorsement under Paragraph 30(2) had been obtained, the REP licences did not validly authorise the import, and the appeals failed. Case-Laws Customs Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72934