https://www.taxtmi.com/caselaws?id=90547 A special import licence for gold was treated as covering old gold jewellery because the restriction against used goods did not apply merely from the description "old," and the jewellery was not shown to be used. The Revenue's tariff-based distinction did not control the scope of the licence. Notification No. 117/94-Cus. was also held to extend to gold in all forms, including jewellery, because it used the generic term "gold" without limiting the benefit to unwrought or semi-manufactured forms. The import licence benefit and exemption were therefore available to the importer. en-us Mon, 07 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90547 A special import licence for gold was treated as covering old gold jewellery because the restriction against used goods did not apply merely from the description "old," and the jewellery was not shown to be used. The Revenue's tariff-based distinction did not control the scope of the licence. Notification No. 117/94-Cus. was also held to extend to gold in all forms, including jewellery, because it used the generic term "gold" without limiting the benefit to unwrought or semi-manufactured forms. The import licence benefit and exemption were therefore available to the importer. Case-Laws Central Excise Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90547