https://www.taxtmi.com/caselaws?id=90832 Imported polyester film coated with ferric oxide was treated as metallised polyester film rather than prepared audio magnetic tape for import-control purposes because the goods still required further processing, including slitting and conversion steps, before use as sound recording media. The Department did not establish that the goods were fully prepared for recording or that mis-declaration was proved. On that basis, the goods fell within the OGL item, and confiscation and penalty were not sustained. en-us Wed, 13 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90832 Imported polyester film coated with ferric oxide was treated as metallised polyester film rather than prepared audio magnetic tape for import-control purposes because the goods still required further processing, including slitting and conversion steps, before use as sound recording media. The Department did not establish that the goods were fully prepared for recording or that mis-declaration was proved. On that basis, the goods fell within the OGL item, and confiscation and penalty were not sustained. Case-Laws Customs Wed, 13 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90832