https://www.taxtmi.com/caselaws?id=89708 Import policy classification turned on the specified Vicat softening point, not on a broader description of embossed PVC film. PVC film with a Vicat softening point of 60 C fell within the specific Appendix 3 entry for polyvinyl chloride plastic film and sheets up to 70 C, and that restrictive entry prevailed over the more general Open General Licence reference to embossed PVC film in Appendix 6. Technical literature could not override the express policy criterion. As the goods were covered by the restrictive schedule, Para 21(f) excluded Open General Licence eligibility and the import was treated as restricted. en-us Mon, 02 Dec 1996 00:00:00 +0530 Thu, 29 Sep 2011 11:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89708 Import policy classification turned on the specified Vicat softening point, not on a broader description of embossed PVC film. PVC film with a Vicat softening point of 60 C fell within the specific Appendix 3 entry for polyvinyl chloride plastic film and sheets up to 70 C, and that restrictive entry prevailed over the more general Open General Licence reference to embossed PVC film in Appendix 6. Technical literature could not override the express policy criterion. As the goods were covered by the restrictive schedule, Para 21(f) excluded Open General Licence eligibility and the import was treated as restricted. Case-Laws Customs Mon, 02 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89708