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    <title>1995 (5) TMI 127 - CEGAT, BOMBAY</title>
    <link>https://www.taxtmi.com/caselaws?id=84286</link>
    <description>A REP licence issued to an Export House or Trading House with endorsement under Paragraph 204 of the Import and Export Policy Book AM 85-88 could permit import of packing material for supporting manufacturers, because the scheme treated trading houses as a distinct category and allowed the special facility subject to the policy conditions. Appendix 17 did not bar the goods on the facts stated, and the absence of a specific entry in Appendix 3A covering the imported goods undermined the prohibition basis for confiscation. On that reasoning, the import was treated as permissible under the licence and the confiscation order was set aside.</description>
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    <pubDate>Tue, 16 May 1995 00:00:00 +0530</pubDate>
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      <title>1995 (5) TMI 127 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=84286</link>
      <description>A REP licence issued to an Export House or Trading House with endorsement under Paragraph 204 of the Import and Export Policy Book AM 85-88 could permit import of packing material for supporting manufacturers, because the scheme treated trading houses as a distinct category and allowed the special facility subject to the policy conditions. Appendix 17 did not bar the goods on the facts stated, and the absence of a specific entry in Appendix 3A covering the imported goods undermined the prohibition basis for confiscation. On that reasoning, the import was treated as permissible under the licence and the confiscation order was set aside.</description>
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      <pubDate>Tue, 16 May 1995 00:00:00 +0530</pubDate>
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