https://www.taxtmi.com/caselaws?id=73477 The Appellate Tribunal CEGAT, New Delhi ruled that "non-woven surgical dressings bandages" fell under the entry at S. No. 31 of Appendix 2, Part B, requiring a license for import, despite the appellant's argument that they were covered by a different entry. The Tribunal held that the term "fabric" in the relevant entry encompassed non-woven materials based on provided literature and the nature of the imported material. The Tribunal found judgments cited by the appellant irrelevant and confirmed the requirement for a license. However, the penalty imposed on the appellant was set aside due to a genuine belief in the Open General License, resulting in the appeal being disposed of with this modification. en-us Mon, 07 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73477 The Appellate Tribunal CEGAT, New Delhi ruled that "non-woven surgical dressings bandages" fell under the entry at S. No. 31 of Appendix 2, Part B, requiring a license for import, despite the appellant's argument that they were covered by a different entry. The Tribunal held that the term "fabric" in the relevant entry encompassed non-woven materials based on provided literature and the nature of the imported material. The Tribunal found judgments cited by the appellant irrelevant and confirmed the requirement for a license. However, the penalty imposed on the appellant was set aside due to a genuine belief in the Open General License, resulting in the appeal being disposed of with this modification. Case-Laws Customs Mon, 07 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73477