https://www.taxtmi.com/caselaws?id=82932 Raw material imported as uninked ribbon tape was treated as freely importable under the Export and Import Policy, 1992-97 because the policy allowed import of raw materials subject to the Negative List, and the goods did not amount to consumer goods merely because they would later be used in manufacture. The customs authorities' reliance on a clarification concerning a different finished product was misplaced, and only the designated authority under the policy could issue a binding clarification for the goods actually covered. The licence requirement was therefore unjustified, and clearance of the goods on assessment of duty followed. en-us Mon, 04 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82932 Raw material imported as uninked ribbon tape was treated as freely importable under the Export and Import Policy, 1992-97 because the policy allowed import of raw materials subject to the Negative List, and the goods did not amount to consumer goods merely because they would later be used in manufacture. The customs authorities' reliance on a clarification concerning a different finished product was misplaced, and only the designated authority under the policy could issue a binding clarification for the goods actually covered. The licence requirement was therefore unjustified, and clearance of the goods on assessment of duty followed. Case-Laws Customs Mon, 04 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82932