https://www.taxtmi.com/caselaws?id=87479 Ultrasonic transducers imported as spares for grinding machines were held classifiable under Entry 736 of Appendix 6 List B Part I, not under the restricted ultrasonic devices entry in Appendix 8. The policy scheme treated Appendix 8 as applying to complete restricted instruments, while Entry 736 specifically covered sensors and transducers, including feedback elements. As the transducers were not complete measuring or scientific instruments, the specific, less restrictive entry prevailed and the restrictive classification could not be sustained. On that construction, the import restriction and confiscation order were set aside, and relief followed. en-us Sat, 13 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87479 Ultrasonic transducers imported as spares for grinding machines were held classifiable under Entry 736 of Appendix 6 List B Part I, not under the restricted ultrasonic devices entry in Appendix 8. The policy scheme treated Appendix 8 as applying to complete restricted instruments, while Entry 736 specifically covered sensors and transducers, including feedback elements. As the transducers were not complete measuring or scientific instruments, the specific, less restrictive entry prevailed and the restrictive classification could not be sustained. On that construction, the import restriction and confiscation order were set aside, and relief followed. Case-Laws Customs Sat, 13 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87479