https://www.taxtmi.com/caselaws?id=90126 Non-woven fabric rolls used in audio magnetic tape manufacture were treated as dust-catching filter media, not wiping material, for import policy and customs classification. Competent DGFT and CCI & E clarifications specifically covered non-woven fabric rolls under the relevant OGL entry and showed import was permitted subject to actual user conditions. Those clarifications were binding on customs authorities, and the functional description did not justify reclassifying the goods as wiping material. The result was that the goods were covered by OGL, no import licence was required, and confiscation, fine, and penalty could not be sustained. en-us Fri, 26 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 16:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90126 Non-woven fabric rolls used in audio magnetic tape manufacture were treated as dust-catching filter media, not wiping material, for import policy and customs classification. Competent DGFT and CCI & E clarifications specifically covered non-woven fabric rolls under the relevant OGL entry and showed import was permitted subject to actual user conditions. Those clarifications were binding on customs authorities, and the functional description did not justify reclassifying the goods as wiping material. The result was that the goods were covered by OGL, no import licence was required, and confiscation, fine, and penalty could not be sustained. Case-Laws Customs Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90126