https://www.taxtmi.com/caselaws?id=73196 Imported kraft waste paper bags were treated as falling within Notification No. 219/84 where they matched the described waste-paper category and were intended for the stipulated end use. The text states that physical tearing or mutilation at import was not a condition for exemption, and that the end-use bond operated as the safeguard against misuse. Foreign markings indicated that the bags were not imported as serviceable packing bags for cement use. On that basis, the goods were considered eligible for duty concession and Open General Licence clearance, and the confiscation, redemption fine and penalty were set aside under the notification subject to execution of the requisite bond. en-us Fri, 17 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73196 Imported kraft waste paper bags were treated as falling within Notification No. 219/84 where they matched the described waste-paper category and were intended for the stipulated end use. The text states that physical tearing or mutilation at import was not a condition for exemption, and that the end-use bond operated as the safeguard against misuse. Foreign markings indicated that the bags were not imported as serviceable packing bags for cement use. On that basis, the goods were considered eligible for duty concession and Open General Licence clearance, and the confiscation, redemption fine and penalty were set aside under the notification subject to execution of the requisite bond. Case-Laws Customs Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73196