https://www.taxtmi.com/caselaws?id=85765 Folay Baloon Catheters were treated as Suction Catheters on the basis of medical certificates and prior bench reasoning, so they fell within S. No. 31 of Appendix 6(33) List II of the Import Policy, 1985-88 and were eligible for clearance under OGL. On that functional classification, the customs refusal to grant OGL treatment could not stand, and the import was found permissible under the relevant policy entry. The discussion applies a functional identity test: where an imported item is substantively the same as a named product covered by the policy, classification must follow its use and character for import entitlement. en-us Wed, 04 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 10:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85765 Folay Baloon Catheters were treated as Suction Catheters on the basis of medical certificates and prior bench reasoning, so they fell within S. No. 31 of Appendix 6(33) List II of the Import Policy, 1985-88 and were eligible for clearance under OGL. On that functional classification, the customs refusal to grant OGL treatment could not stand, and the import was found permissible under the relevant policy entry. The discussion applies a functional identity test: where an imported item is substantively the same as a named product covered by the policy, classification must follow its use and character for import entitlement. Case-Laws Customs Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85765