https://www.taxtmi.com/caselaws?id=87768 Specialised measuring instruments imported as complete equipment were treated as permissible capital goods or instruments under the Import Policy, 1990-93. The policy's specific provisions for measuring and testing instruments, and for instruments imported through the capital goods procedure, were held not to be overridden by a general restrictive entry for electronic equipment and systems. The wider definition of capital goods and the policy scheme in Chapter III supported importability, while the licensing authority's clarification and prior imports reinforced that reading. Any remaining ambiguity had to be resolved in favour of the importer, and the imported magnetic flow meter transmitter was therefore not covered by the restriction. en-us Fri, 16 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87768 Specialised measuring instruments imported as complete equipment were treated as permissible capital goods or instruments under the Import Policy, 1990-93. The policy's specific provisions for measuring and testing instruments, and for instruments imported through the capital goods procedure, were held not to be overridden by a general restrictive entry for electronic equipment and systems. The wider definition of capital goods and the policy scheme in Chapter III supported importability, while the licensing authority's clarification and prior imports reinforced that reading. Any remaining ambiguity had to be resolved in favour of the importer, and the imported magnetic flow meter transmitter was therefore not covered by the restriction. Case-Laws Customs Fri, 16 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87768