https://www.taxtmi.com/caselaws?id=89877 Imported centrifugal gas compressors qualified for Open General Licence treatment under Entry 20(2) of Appendix 1 Part B of the Import Policy 1988-91 where technical evidence showed that machinery designed as air compressors could compress gases such as nitrogen. Specific permission for gas compressors was not displaced by Appendix 3 Part A or Para 21: Para 21(c) governed competing appendix entries, while Para 21(f) did not apply to goods in a different category. Capital goods intended for installation in manufacturing factories were also outside Appendix 3. In the absence of clear contrary material, interpretive doubt favoured the importer, rendering the import permissible. en-us Wed, 23 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89877 Imported centrifugal gas compressors qualified for Open General Licence treatment under Entry 20(2) of Appendix 1 Part B of the Import Policy 1988-91 where technical evidence showed that machinery designed as air compressors could compress gases such as nitrogen. Specific permission for gas compressors was not displaced by Appendix 3 Part A or Para 21: Para 21(c) governed competing appendix entries, while Para 21(f) did not apply to goods in a different category. Capital goods intended for installation in manufacturing factories were also outside Appendix 3. In the absence of clear contrary material, interpretive doubt favoured the importer, rendering the import permissible. Case-Laws Customs Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89877