https://www.taxtmi.com/caselaws?id=78824 The Appellate Tribunal found that the Chiller Unit, as part of the Injection Moulding Machine, did not fall under restricted machinery. It was determined that the import, covered by a general license for the EOU, was permissible. Consequently, the redemption fine and penalty imposed were set aside, and the appeal was allowed. The judgment underscored the significance of adhering to specific licensing requirements for restricted substances and considering the scope of general licenses for importation. en-us Fri, 12 Mar 2010 00:00:00 +0530 Mon, 20 Dec 2010 19:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78824 The Appellate Tribunal found that the Chiller Unit, as part of the Injection Moulding Machine, did not fall under restricted machinery. It was determined that the import, covered by a general license for the EOU, was permissible. Consequently, the redemption fine and penalty imposed were set aside, and the appeal was allowed. The judgment underscored the significance of adhering to specific licensing requirements for restricted substances and considering the scope of general licenses for importation. Case-Laws Customs Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78824