https://www.taxtmi.com/caselaws?id=80799 Rolling mills were treated as machine tools for Import Trade Control Policy, 1985-88 purposes because the Brussels Tariff Nomenclature explanatory note under Heading 84.45 covered machine tools even where particular items were specifically classified elsewhere. The specific placement of rolling mills under Heading 84.44 did not exclude them from the broader machine-tool category for import policy coverage. Board circulars, machine-tool policy lists and the tariff framework supported this interpretation, while trade parlance and dictionary meanings were not accepted as decisive against the express explanatory note. On that basis, rolling mills were eligible for Open General Licence clearance. en-us Tue, 26 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 14:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80799 Rolling mills were treated as machine tools for Import Trade Control Policy, 1985-88 purposes because the Brussels Tariff Nomenclature explanatory note under Heading 84.45 covered machine tools even where particular items were specifically classified elsewhere. The specific placement of rolling mills under Heading 84.44 did not exclude them from the broader machine-tool category for import policy coverage. Board circulars, machine-tool policy lists and the tariff framework supported this interpretation, while trade parlance and dictionary meanings were not accepted as decisive against the express explanatory note. On that basis, rolling mills were eligible for Open General Licence clearance. Case-Laws Customs Tue, 26 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80799