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    <title>1987 (5) TMI 191 - CEGAT, MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=73139</link>
    <description>The Tribunal affirmed the order confirming the redemption fine imposed on the appellant for importing a Sony Colour T.V. and Printed circuit board as consumer goods, not trade samples, under Section 125 of the Customs Act, 1962. The Tribunal held that the imported items did not qualify for import under the Open General Licence due to being consumer goods, as per the provisions of the I.T.C. Policy 1985-88. The appeal was dismissed, upholding the redemption fine based on the classification of the goods as consumer items and not permissible under the Open General Licence.</description>
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    <pubDate>Tue, 19 May 1987 00:00:00 +0530</pubDate>
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      <title>1987 (5) TMI 191 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=73139</link>
      <description>The Tribunal affirmed the order confirming the redemption fine imposed on the appellant for importing a Sony Colour T.V. and Printed circuit board as consumer goods, not trade samples, under Section 125 of the Customs Act, 1962. The Tribunal held that the imported items did not qualify for import under the Open General Licence due to being consumer goods, as per the provisions of the I.T.C. Policy 1985-88. The appeal was dismissed, upholding the redemption fine based on the classification of the goods as consumer items and not permissible under the Open General Licence.</description>
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      <pubDate>Tue, 19 May 1987 00:00:00 +0530</pubDate>
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