https://www.taxtmi.com/caselaws?id=83706 Fax machines were treated as office machines for Import Policy purposes, and the policy ordinarily barred their import under the additional licence flexibility for non-OGL capital goods. However, where the licences expressly deleted the conditions incorporating the general Import Trade Control Policy, the import claim had to be assessed only on the remaining licence terms and the applicable flexibility provision. On that basis, the general office-machine restriction could not be relied on to defeat the import. The special endorsement on the licences therefore displaced the broader policy bar, and the fax machines were held importable under the additional licence scheme. en-us Tue, 08 Feb 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83706 Fax machines were treated as office machines for Import Policy purposes, and the policy ordinarily barred their import under the additional licence flexibility for non-OGL capital goods. However, where the licences expressly deleted the conditions incorporating the general Import Trade Control Policy, the import claim had to be assessed only on the remaining licence terms and the applicable flexibility provision. On that basis, the general office-machine restriction could not be relied on to defeat the import. The special endorsement on the licences therefore displaced the broader policy bar, and the fax machines were held importable under the additional licence scheme. Case-Laws Customs Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83706