https://www.taxtmi.com/caselaws?id=80298 An import policy entry for "actual users (industrial)" was applied by reading that phrase with the policy definitions of actual user and actual user (industrial), so eligibility turned on whether the imported moulds were intended for use in an industrial undertaking for manufacturing. The provision was treated as beneficial and not subject to a narrow construction where no prohibition existed. On that basis, the importers qualified as actual users despite the SSI certificate not specifically mentioning dashboards at the time of import, and the moulds were covered by the policy without requiring an import licence. Confiscation and fine were therefore unsustainable. en-us Wed, 06 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80298 An import policy entry for "actual users (industrial)" was applied by reading that phrase with the policy definitions of actual user and actual user (industrial), so eligibility turned on whether the imported moulds were intended for use in an industrial undertaking for manufacturing. The provision was treated as beneficial and not subject to a narrow construction where no prohibition existed. On that basis, the importers qualified as actual users despite the SSI certificate not specifically mentioning dashboards at the time of import, and the moulds were covered by the policy without requiring an import licence. Confiscation and fine were therefore unsustainable. Case-Laws Customs Wed, 06 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80298