https://www.taxtmi.com/caselaws?id=81138 Import policy entry language covering defective or scrap material and cuttings must be given its ordinary scope and cannot be narrowed by adding words not present in the text. On the facts discussed, rough synthetic stones and cubic zirconia rejections described as small pieces, end portions and left-over material from processed boules were treated as cuttings or scrap rather than prime material. As a result, the goods were outside the import licences issued under Appendix 17 and fell within Serial No. 147 of Appendix 2 Part B, with licence coverage denied and the departmental classification sustained. en-us Tue, 16 Apr 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81138 Import policy entry language covering defective or scrap material and cuttings must be given its ordinary scope and cannot be narrowed by adding words not present in the text. On the facts discussed, rough synthetic stones and cubic zirconia rejections described as small pieces, end portions and left-over material from processed boules were treated as cuttings or scrap rather than prime material. As a result, the goods were outside the import licences issued under Appendix 17 and fell within Serial No. 147 of Appendix 2 Part B, with licence coverage denied and the departmental classification sustained. Case-Laws Customs Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81138