https://www.taxtmi.com/caselaws?id=74291 Potassium Cyanide was treated as covered by the generic REP licence description "electroplating salts and brighteners" once its use as an electroplating salt was accepted, and the extent of such use was not decisive. Paragraph 21(c) of the Import Policy Book was held not to give Appendix 3 overriding force over Appendix 17, so the specific restricted listing could not exclude the goods from the generic licence entry. The Tribunal also reiterated that subordinate quasi-judicial authorities must follow its earlier ruling on the same point. Import under the REP licences was therefore permissible. en-us Tue, 13 Dec 1988 00:00:00 +0530 Tue, 07 Jun 2011 18:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74291 Potassium Cyanide was treated as covered by the generic REP licence description "electroplating salts and brighteners" once its use as an electroplating salt was accepted, and the extent of such use was not decisive. Paragraph 21(c) of the Import Policy Book was held not to give Appendix 3 overriding force over Appendix 17, so the specific restricted listing could not exclude the goods from the generic licence entry. The Tribunal also reiterated that subordinate quasi-judicial authorities must follow its earlier ruling on the same point. Import under the REP licences was therefore permissible. Case-Laws Customs Tue, 13 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74291