https://www.taxtmi.com/caselaws?id=81980 An REP licence endorsement for a generic item must be construed in the context of the specific export product against which it was issued. Where the endorsed description admits of different types, only goods actually used as raw materials or components in that export product fall within the licence, and the licensing authority or customs may verify and exclude goods outside that scope. On that approach, an endorsement of "evaporators" against machine-tool exports did not extend to evaporators for air-conditioners, because the licence description was product-specific and not a general authorisation. en-us Tue, 13 Aug 1991 00:00:00 +0530 Fri, 01 Jul 2011 11:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81980 An REP licence endorsement for a generic item must be construed in the context of the specific export product against which it was issued. Where the endorsed description admits of different types, only goods actually used as raw materials or components in that export product fall within the licence, and the licensing authority or customs may verify and exclude goods outside that scope. On that approach, an endorsement of "evaporators" against machine-tool exports did not extend to evaporators for air-conditioners, because the licence description was product-specific and not a general authorisation. Case-Laws Customs Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81980