https://www.taxtmi.com/caselaws?id=83757 Polyvinyl alcohol imported as binder resin was treated as covered by the advance licence description of binder (resin) because reliable test and usage evidence showed it was a synthetic resin used as a binder in leather manufacture. No concealment or false description was established, and the licence could not be read narrowly on end-use or quantity in the absence of a clear restriction. On that basis, the goods qualified for the linked duty-free exemption, and the confiscation and misdeclaration findings were unsustainable. en-us Fri, 21 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83757 Polyvinyl alcohol imported as binder resin was treated as covered by the advance licence description of binder (resin) because reliable test and usage evidence showed it was a synthetic resin used as a binder in leather manufacture. No concealment or false description was established, and the licence could not be read narrowly on end-use or quantity in the absence of a clear restriction. On that basis, the goods qualified for the linked duty-free exemption, and the confiscation and misdeclaration findings were unsustainable. Case-Laws Customs Fri, 21 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83757