https://www.taxtmi.com/caselaws?id=83232 Import of tyres, tubes and flaps under the Open General Licence was confined to actual users, and an apex transport body did not fall within the policy definitions of industrial or non-industrial actual user; the import was therefore contrary to import control restrictions and confiscation was upheld. For additional duty under the Central Excise notification, "rim size" was interpreted as the diameter of the rim, not its width, because the notification's classification scheme and trade catalogues used rim codes tied to diameter. On that basis, the higher rate of additional duty was correctly applied, and the assessment was maintained. en-us Mon, 18 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83232 Import of tyres, tubes and flaps under the Open General Licence was confined to actual users, and an apex transport body did not fall within the policy definitions of industrial or non-industrial actual user; the import was therefore contrary to import control restrictions and confiscation was upheld. For additional duty under the Central Excise notification, "rim size" was interpreted as the diameter of the rim, not its width, because the notification's classification scheme and trade catalogues used rim codes tied to diameter. On that basis, the higher rate of additional duty was correctly applied, and the assessment was maintained. Case-Laws Customs Mon, 18 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83232