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    <title>1997 (1) TMI 291 - CEGAT, MUMBAI</title>
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    <description>Imported specialised endless rubber blankets for rotary textile printing were treated as rubber blankets under the Open General Licence entry. Trade and technical usage, the manufacturer&#039;s brochure, and the textile research association&#039;s description showed that the goods were distinct from conveyor belts. The policy wording did not support a restrictive reading limiting the entry to non-endless blankets, and the policy itself recognised a difference between conveyor belts and rubber blankets with specialised use. On that basis, the goods were covered by the Open General Licence entry and did not require a specific licence.</description>
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    <pubDate>Mon, 06 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 291 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=87504</link>
      <description>Imported specialised endless rubber blankets for rotary textile printing were treated as rubber blankets under the Open General Licence entry. Trade and technical usage, the manufacturer&#039;s brochure, and the textile research association&#039;s description showed that the goods were distinct from conveyor belts. The policy wording did not support a restrictive reading limiting the entry to non-endless blankets, and the policy itself recognised a difference between conveyor belts and rubber blankets with specialised use. On that basis, the goods were covered by the Open General Licence entry and did not require a specific licence.</description>
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      <pubDate>Mon, 06 Jan 1997 00:00:00 +0530</pubDate>
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