https://www.taxtmi.com/caselaws?id=84975 Imported goods must be classified on their intrinsic character as imported, not by the importer's claimed end use. On that basis, the Maccanofilm Programme Computer was classified under Heading 84.51/55 rather than Heading 84.40. The conditional exemption under Notification No. 179/80-Cus. was unavailable because its benefit extended only to goods satisfying the heading-specific eligibility requirements for parts used in initial setting up, assembly or manufacture, subject to customs satisfaction. The claim for clearance under OGL also failed because the goods were treated as electronic equipment/system within the relevant prohibited entry. en-us Mon, 13 Mar 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84975 Imported goods must be classified on their intrinsic character as imported, not by the importer's claimed end use. On that basis, the Maccanofilm Programme Computer was classified under Heading 84.51/55 rather than Heading 84.40. The conditional exemption under Notification No. 179/80-Cus. was unavailable because its benefit extended only to goods satisfying the heading-specific eligibility requirements for parts used in initial setting up, assembly or manufacture, subject to customs satisfaction. The claim for clearance under OGL also failed because the goods were treated as electronic equipment/system within the relevant prohibited entry. Case-Laws Customs Mon, 13 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84975