https://www.taxtmi.com/caselaws?id=74913 The Tribunal upheld the lower authorities' decision, affirming that Hop pellets were not eligible for clearance under the Open General License (OGL) Appendix 6 Item No. 1, as they fell within the scope of Serial No. 13 of Appendix 2 Part B of the Import Policy 1985-88. The Tribunal concluded that the processing of Brewery Hops into Hop pellets did not result in a new manufactured product but rather pelletized Brewery Hops, aligning with the Collector (Appeals) reasoning and rejecting the appeals. en-us Tue, 25 Apr 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74913 The Tribunal upheld the lower authorities' decision, affirming that Hop pellets were not eligible for clearance under the Open General License (OGL) Appendix 6 Item No. 1, as they fell within the scope of Serial No. 13 of Appendix 2 Part B of the Import Policy 1985-88. The Tribunal concluded that the processing of Brewery Hops into Hop pellets did not result in a new manufactured product but rather pelletized Brewery Hops, aligning with the Collector (Appeals) reasoning and rejecting the appeals. Case-Laws Customs Tue, 25 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74913