https://www.taxtmi.com/caselaws?id=82040 Imported fabric was examined under the import policy restriction permitting only artificial fur cloth against the REP licence. The decisive test was whether the material was an imitation of animal fur or had a fur-like resemblance; technical distinctions showed velvet and velveteen are separate from artificial fur cloth. The sample, surrounding material, and bill of entry description did not establish a fur-like character, and claimed trade usage was insufficient to treat velvet as artificial fur cloth. Applying ordinary trade understanding, the fabric was treated as velvet, not artificial fur cloth, so refusal to clear the goods was justified. en-us Fri, 14 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82040 Imported fabric was examined under the import policy restriction permitting only artificial fur cloth against the REP licence. The decisive test was whether the material was an imitation of animal fur or had a fur-like resemblance; technical distinctions showed velvet and velveteen are separate from artificial fur cloth. The sample, surrounding material, and bill of entry description did not establish a fur-like character, and claimed trade usage was insufficient to treat velvet as artificial fur cloth. Applying ordinary trade understanding, the fabric was treated as velvet, not artificial fur cloth, so refusal to clear the goods was justified. Case-Laws Customs Fri, 14 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82040