https://www.taxtmi.com/caselaws?id=80520 Cashmere tops imported under the relevant import policy were held not to fall within the restricted entry for wool tops, because the policy description had to be read in its statutory and contextual setting. The Tribunal distinguished cashmere, as hair of special goats, from wool, as hair of sheep or lambs, and treated the contrary description in the spot adjudication order as an obvious error. On that basis, the goods were outside S. No. 106 of Appendix 2/Pt.-B and were not subject to the restriction, so the appeal succeeded and the customs order was set aside. en-us Mon, 26 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 14:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80520 Cashmere tops imported under the relevant import policy were held not to fall within the restricted entry for wool tops, because the policy description had to be read in its statutory and contextual setting. The Tribunal distinguished cashmere, as hair of special goats, from wool, as hair of sheep or lambs, and treated the contrary description in the spot adjudication order as an obvious error. On that basis, the goods were outside S. No. 106 of Appendix 2/Pt.-B and were not subject to the restriction, so the appeal succeeded and the customs order was set aside. Case-Laws Customs Mon, 26 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80520