https://www.taxtmi.com/caselaws?id=73976 Self-adhesive polypropylene jumbo rolls were treated as manufactured semi-finished goods rather than polypropylene in basic form, so they fell within the restricted entry for self-adhesive tapes under the import policy when para 20(8) extended coverage to semi-finished materials. The exemption notification was construed by its plain language: articles made of artificial resin and plastics, including the residuary entry, were not confined to finished consumer goods, and no additional limitation could be read in by implication. On that approach, the import was unauthorised under the policy, but exemption under Notification No. 341/76-Cus. was available. en-us Mon, 16 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73976 Self-adhesive polypropylene jumbo rolls were treated as manufactured semi-finished goods rather than polypropylene in basic form, so they fell within the restricted entry for self-adhesive tapes under the import policy when para 20(8) extended coverage to semi-finished materials. The exemption notification was construed by its plain language: articles made of artificial resin and plastics, including the residuary entry, were not confined to finished consumer goods, and no additional limitation could be read in by implication. On that approach, the import was unauthorised under the policy, but exemption under Notification No. 341/76-Cus. was available. Case-Laws Customs Mon, 16 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73976