https://www.taxtmi.com/caselaws?id=80275 Laboratory chemicals were treated as a distinct import category under the Import Policy, so a substance appearing in a banned or restricted appendix was not automatically excluded when imported as laboratory-grade material. The decisive factors were purity, quality, packing, price and intended laboratory use, which distinguished laboratory chemical grade from commercial or industrial grade. Because the policy separately recognised laboratory chemicals, a broad reading that treated all listed chemicals as barred would make that category redundant. The chemicals were therefore importable under Open General Licence, and the confiscation orders were set aside. en-us Thu, 26 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80275 Laboratory chemicals were treated as a distinct import category under the Import Policy, so a substance appearing in a banned or restricted appendix was not automatically excluded when imported as laboratory-grade material. The decisive factors were purity, quality, packing, price and intended laboratory use, which distinguished laboratory chemical grade from commercial or industrial grade. Because the policy separately recognised laboratory chemicals, a broad reading that treated all listed chemicals as barred would make that category redundant. The chemicals were therefore importable under Open General Licence, and the confiscation orders were set aside. Case-Laws Customs Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80275