https://www.taxtmi.com/caselaws?id=83533 Externally upset seamless drill rods imported as components of drilling rigs were held to fall within the specific restricted import entry for hollow sections of pipes and tubes, and the claim for clearance under the general OGL entry failed. The fact that the goods were essential machine parts and supported by technical certification did not override the specific tariff restriction, so confiscation was sustained. However, because the goods were imported for actual use as drilling rig components and were not treated as a particularly sensitive item, the redemption fine was found excessive and was reduced. en-us Thu, 21 Jul 1994 00:00:00 +0530 Thu, 14 Jul 2011 10:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83533 Externally upset seamless drill rods imported as components of drilling rigs were held to fall within the specific restricted import entry for hollow sections of pipes and tubes, and the claim for clearance under the general OGL entry failed. The fact that the goods were essential machine parts and supported by technical certification did not override the specific tariff restriction, so confiscation was sustained. However, because the goods were imported for actual use as drilling rig components and were not treated as a particularly sensitive item, the redemption fine was found excessive and was reduced. Case-Laws Customs Thu, 21 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83533