https://www.taxtmi.com/caselaws?id=80046 An import policy entry must be read with its specific schedule heading, and the definition of Actual User (Industrial) must be construed harmoniously with that policy structure. On that approach, only manufacturers of garment, hosiery or made-ups could qualify for import of the listed high-speed multiple needle sewing machine under the relevant policy entry, so a broader industrial user claim was not accepted. The text further states that an additional licence subject to the same end-use requirement could not support clearance where the importer did not satisfy Actual User status, and the confiscation and redemption fine were maintained. en-us Wed, 05 Jul 1989 00:00:00 +0530 Thu, 29 Dec 2011 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80046 An import policy entry must be read with its specific schedule heading, and the definition of Actual User (Industrial) must be construed harmoniously with that policy structure. On that approach, only manufacturers of garment, hosiery or made-ups could qualify for import of the listed high-speed multiple needle sewing machine under the relevant policy entry, so a broader industrial user claim was not accepted. The text further states that an additional licence subject to the same end-use requirement could not support clearance where the importer did not satisfy Actual User status, and the confiscation and redemption fine were maintained. Case-Laws Customs Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80046