https://www.taxtmi.com/caselaws?id=80617 Pneumatically operated hand tools classified under Heading 8467.19 were treated as hand tools, not machines, for import control purposes. Because the Department did not challenge that classification, refusal of clearance on the basis that the goods were machines could not be sustained. The import policy allowed all hand tools, including pneumatically operated tools, under Open General Licence unless specifically excluded in Appendix 3 Part A. As the imported items were not shown to fall within any exclusion, their import under OGL was permissible and the clearance objection failed. en-us Thu, 05 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 10:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80617 Pneumatically operated hand tools classified under Heading 8467.19 were treated as hand tools, not machines, for import control purposes. Because the Department did not challenge that classification, refusal of clearance on the basis that the goods were machines could not be sustained. The import policy allowed all hand tools, including pneumatically operated tools, under Open General Licence unless specifically excluded in Appendix 3 Part A. As the imported items were not shown to fall within any exclusion, their import under OGL was permissible and the clearance objection failed. Case-Laws Customs Thu, 05 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80617