https://www.taxtmi.com/caselaws?id=87011 Under the Import (Control) Order, new magnetic tapes did not lose their character as new goods merely because they were defective, sub-standard, or not of prime quality. The text distinguishes disposal goods from new goods and states that mere lack of uniformity or defects is insufficient to classify admitted new goods as disposal goods. It further notes that a handbook clarification could not override the controlling interpretation. On that basis, clearance under the Open General Licence remained permissible. en-us Fri, 30 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87011 Under the Import (Control) Order, new magnetic tapes did not lose their character as new goods merely because they were defective, sub-standard, or not of prime quality. The text distinguishes disposal goods from new goods and states that mere lack of uniformity or defects is insufficient to classify admitted new goods as disposal goods. It further notes that a handbook clarification could not override the controlling interpretation. On that basis, clearance under the Open General Licence remained permissible. Case-Laws Customs Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87011