https://www.taxtmi.com/caselaws?id=80720 Chilled cast iron is treated as a form of cast iron, not a wholly separate commodity, because it remains within the cast iron family despite differences in structure and properties. Chilled cast iron rolls imported as spare parts for flour mill machinery were not covered by Appendix 3, Sl. No. 446 of the Import Policy, 1983-84, since that entry did not specifically include such spares. The imports fell within Appendix 10(4) as permissible spares not included in the excluded appendices, and were therefore entitled to OGL clearance. The broader description of cast iron in another appendix did not displace the specific treatment of the goods as permissible spares. en-us Fri, 04 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80720 Chilled cast iron is treated as a form of cast iron, not a wholly separate commodity, because it remains within the cast iron family despite differences in structure and properties. Chilled cast iron rolls imported as spare parts for flour mill machinery were not covered by Appendix 3, Sl. No. 446 of the Import Policy, 1983-84, since that entry did not specifically include such spares. The imports fell within Appendix 10(4) as permissible spares not included in the excluded appendices, and were therefore entitled to OGL clearance. The broader description of cast iron in another appendix did not displace the specific treatment of the goods as permissible spares. Case-Laws Customs Fri, 04 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80720