https://www.taxtmi.com/caselaws?id=80488 The court allowed all six appeals, setting aside the orders of confiscation of imported goods and redemption fines. It held that the goods, classified as alloy steel material, fell under Serial No. 4 of Appendix 4, Part-C, covering flats of all grades of alloy steel, including tool/die steel. The court emphasized the specific description in the appendices over generic descriptions, concluding that the goods were appropriately classified under the license. The Collector's findings were deemed contradictory, and the court ruled in favor of the appellants, granting consequential reliefs based on the accurate classification under the Import Export Policy. en-us Fri, 19 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80488 The court allowed all six appeals, setting aside the orders of confiscation of imported goods and redemption fines. It held that the goods, classified as alloy steel material, fell under Serial No. 4 of Appendix 4, Part-C, covering flats of all grades of alloy steel, including tool/die steel. The court emphasized the specific description in the appendices over generic descriptions, concluding that the goods were appropriately classified under the license. The Collector's findings were deemed contradictory, and the court ruled in favor of the appellants, granting consequential reliefs based on the accurate classification under the Import Export Policy. Case-Laws Customs Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80488