https://www.taxtmi.com/caselaws?id=74525 Imported reflectors for cinematographic projectors were held classifiable as mounted mirrors used as parts of instruments or apparatus, rather than as parts of arc lamps, because their specific tariff description matched that use. However, the import policy expressly excluded mirrors or reflectors for carbon arc lamps from Open General Licence, and the goods fell within that exclusion because they were to be used with carbon arc lamps. The classification objection was therefore resolved in favour of the importer, but the licensing objection was sustained, so import under Open General Licence was not permitted. en-us Wed, 11 Nov 1987 00:00:00 +0530 Thu, 09 Jun 2011 13:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74525 Imported reflectors for cinematographic projectors were held classifiable as mounted mirrors used as parts of instruments or apparatus, rather than as parts of arc lamps, because their specific tariff description matched that use. However, the import policy expressly excluded mirrors or reflectors for carbon arc lamps from Open General Licence, and the goods fell within that exclusion because they were to be used with carbon arc lamps. The classification objection was therefore resolved in favour of the importer, but the licensing objection was sustained, so import under Open General Licence was not permitted. Case-Laws Customs Wed, 11 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74525