https://www.taxtmi.com/caselaws?id=90638 Entries in the Exim Policy were required to be construed on their own terms, not by importing Customs Tariff classifications. "Staples in strips" fell within the general policy entry for staples and staple pins, while the narrower entry for stapling pins used as trimmings or embellishment for ready-made garments hosiery/knitwear did not apply, because the goods were used as stationery or packaging material. On that basis, the import licence remained valid under the Exim Policy, and the consequential confiscation and penalty based on tariff classification were unsustainable. The tariff scheme was treated as relevant for revenue classification, but not as determinative of licence coverage under the import policy. en-us Mon, 30 Mar 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90638 Entries in the Exim Policy were required to be construed on their own terms, not by importing Customs Tariff classifications. "Staples in strips" fell within the general policy entry for staples and staple pins, while the narrower entry for stapling pins used as trimmings or embellishment for ready-made garments hosiery/knitwear did not apply, because the goods were used as stationery or packaging material. On that basis, the import licence remained valid under the Exim Policy, and the consequential confiscation and penalty based on tariff classification were unsustainable. The tariff scheme was treated as relevant for revenue classification, but not as determinative of licence coverage under the import policy. Case-Laws Customs Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90638