https://www.taxtmi.com/caselaws?id=81999 Cloves imported under the April 1990-March 1993 Import and Export Policy fell within the specific spice entry in Paragraph 167 of Chapter XIII, which expressly included cloves as items importable only against licence. Because the policy contained a specific provision for cloves, the general residual entry for drugs and drug intermediates in Item 169 of Part I of List 8, Appendix 6, could not be applied. The classification was also consistent with common parlance and trade understanding, under which cloves are treated as a spice rather than a drug or drug intermediate. Import without the required specific licence was therefore not permissible. en-us Wed, 26 Feb 1992 00:00:00 +0530 Fri, 18 Jul 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81999 Cloves imported under the April 1990-March 1993 Import and Export Policy fell within the specific spice entry in Paragraph 167 of Chapter XIII, which expressly included cloves as items importable only against licence. Because the policy contained a specific provision for cloves, the general residual entry for drugs and drug intermediates in Item 169 of Part I of List 8, Appendix 6, could not be applied. The classification was also consistent with common parlance and trade understanding, under which cloves are treated as a spice rather than a drug or drug intermediate. Import without the required specific licence was therefore not permissible. Case-Laws Customs Wed, 26 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81999