https://www.taxtmi.com/caselaws?id=74765 Laboratory grade chemicals imported under a replenishment licence were treated as outside Appendices 3 and 5 of the Import Policy 1981-82 where those entries did not expressly refer to "laboratory grade" or "all grades". The stated practice of the Customs House supported the view that laboratory chemicals were not intended to fall within the prohibitory or restricted entries unless specifically named, and earlier departmental orders reinforced that reading. On that basis, the goods were regarded as covered by the licence produced by the importer, with consequential relief following from the acceptance of permissibility under the licence. en-us Wed, 14 Sep 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74765 Laboratory grade chemicals imported under a replenishment licence were treated as outside Appendices 3 and 5 of the Import Policy 1981-82 where those entries did not expressly refer to "laboratory grade" or "all grades". The stated practice of the Customs House supported the view that laboratory chemicals were not intended to fall within the prohibitory or restricted entries unless specifically named, and earlier departmental orders reinforced that reading. On that basis, the goods were regarded as covered by the licence produced by the importer, with consequential relief following from the acceptance of permissibility under the licence. Case-Laws Customs Wed, 14 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74765