https://www.taxtmi.com/caselaws?id=82532 Float glass imported under the Import Policy 1992-97 was treated as permissible for an actual user manufacturing decorative mirrors, because a clarificatory policy circular stated that float glass was not consumer goods and could be imported as raw material subject to the actual user condition. The importer's SSI registration supported actual user status, and the contrary view that the goods fell within the negative list was rejected. On these facts, the import was not liable to confiscation, and the penalty could not be sustained. en-us Wed, 31 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82532 Float glass imported under the Import Policy 1992-97 was treated as permissible for an actual user manufacturing decorative mirrors, because a clarificatory policy circular stated that float glass was not consumer goods and could be imported as raw material subject to the actual user condition. The importer's SSI registration supported actual user status, and the contrary view that the goods fell within the negative list was rejected. On these facts, the import was not liable to confiscation, and the penalty could not be sustained. Case-Laws Customs Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82532