https://www.taxtmi.com/caselaws?id=73838 Restricted import classification under the Import Policy required clear and reasoned proof that the goods strictly answered the relevant canalised entry. The tribunal rejected the claim that the ink additive was a canalised silicone product under Appendix 9 because the record did not establish that character and relied only on a chemical opinion. It also held that an ink concentrate requiring further processing was not proved to be ball pen ink under item 341 of Appendix 5. Confiscation and redemption fine were accordingly set aside, and clearance of the goods was allowed. en-us Fri, 11 Dec 1987 00:00:00 +0530 Sat, 28 Jan 2012 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73838 Restricted import classification under the Import Policy required clear and reasoned proof that the goods strictly answered the relevant canalised entry. The tribunal rejected the claim that the ink additive was a canalised silicone product under Appendix 9 because the record did not establish that character and relied only on a chemical opinion. It also held that an ink concentrate requiring further processing was not proved to be ball pen ink under item 341 of Appendix 5. Confiscation and redemption fine were accordingly set aside, and clearance of the goods was allowed. Case-Laws Indian Laws Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73838