https://www.taxtmi.com/caselaws?id=83291 Imported ionisation smoke detectors were treated as sensors rather than complete instruments where technical literature showed that they detected smoke and transmitted signals to a fire alarm control unit. Prior clearances of the same goods as sensors and the licensing authority's treatment of similar items under Open General Licence supported that classification, while the record did not substantiate the objection that the goods were self-contained instruments. The tariff description used by the importer did not create estoppel. On that basis, the goods were regarded as importable under Open General Licence and confiscation-based refusal of clearance was unsustainable. en-us Tue, 22 Mar 1994 00:00:00 +0530 Tue, 12 Jul 2011 15:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83291 Imported ionisation smoke detectors were treated as sensors rather than complete instruments where technical literature showed that they detected smoke and transmitted signals to a fire alarm control unit. Prior clearances of the same goods as sensors and the licensing authority's treatment of similar items under Open General Licence supported that classification, while the record did not substantiate the objection that the goods were self-contained instruments. The tariff description used by the importer did not create estoppel. On that basis, the goods were regarded as importable under Open General Licence and confiscation-based refusal of clearance was unsustainable. Case-Laws Customs Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83291