https://www.taxtmi.com/caselaws?id=73463 Import policy entries must be read in context, so the description "Lens thickness measure gauge (Caliper)" was treated as an ophthalmic instrument and not as a general precision measuring device. The imported goods were identified as vernier, dial and electronic calipers, and they were not shown to be ophthalmic equipment. Because the goods also fell within specific entries in Appendix 8, the exclusion in Paragraph 242(f) applied and the general OGL entry in List 9 of Appendix 6 did not permit import. The confiscation order was therefore justified and the relief granted to the importers was set aside. en-us Wed, 16 Sep 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73463 Import policy entries must be read in context, so the description "Lens thickness measure gauge (Caliper)" was treated as an ophthalmic instrument and not as a general precision measuring device. The imported goods were identified as vernier, dial and electronic calipers, and they were not shown to be ophthalmic equipment. Because the goods also fell within specific entries in Appendix 8, the exclusion in Paragraph 242(f) applied and the general OGL entry in List 9 of Appendix 6 did not permit import. The confiscation order was therefore justified and the relief granted to the importers was set aside. Case-Laws Central Excise Wed, 16 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73463