https://www.taxtmi.com/caselaws?id=80153 An inclusive import policy entry under Appendix I Part B, Serial No. 10(140), was construed in its enlarging sense because the phrase "includes" extended the scope beyond equipment for milk analysers or calibrators. Since electronic circuit testers and multimeters were specifically mentioned within that entry, the imported goods were treated as covered by the relevant licence. On that construction, the alternative entry at Serial No. 10(60) did not need to be examined. The confiscation order was therefore unsustainable, and the import was held to be covered by the policy entry with a valid additional licence. en-us Tue, 20 Dec 1988 00:00:00 +0530 Wed, 15 Jun 2011 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80153 An inclusive import policy entry under Appendix I Part B, Serial No. 10(140), was construed in its enlarging sense because the phrase "includes" extended the scope beyond equipment for milk analysers or calibrators. Since electronic circuit testers and multimeters were specifically mentioned within that entry, the imported goods were treated as covered by the relevant licence. On that construction, the alternative entry at Serial No. 10(60) did not need to be examined. The confiscation order was therefore unsustainable, and the import was held to be covered by the policy entry with a valid additional licence. Case-Laws Customs Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80153