https://www.taxtmi.com/caselaws?id=91898 Imported components of a water mixer were treated as components of a water mixer or fluid mixer, not as kitchen or bathroom sanitary fittings in SKD or CKD condition. DGTD clarifications were relied on to confirm the nature of the goods, and the attempted distinction between fluid mixer and water mixer was rejected. The restrictive import entry was construed in its proper commercial and popular sense: it applied only to sanitary fittings, not to every fitting used in a kitchen or bathroom. On that basis, the goods fell within the OGL entry rather than the restrictive entry. en-us Mon, 12 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91898 Imported components of a water mixer were treated as components of a water mixer or fluid mixer, not as kitchen or bathroom sanitary fittings in SKD or CKD condition. DGTD clarifications were relied on to confirm the nature of the goods, and the attempted distinction between fluid mixer and water mixer was rejected. The restrictive import entry was construed in its proper commercial and popular sense: it applied only to sanitary fittings, not to every fitting used in a kitchen or bathroom. On that basis, the goods fell within the OGL entry rather than the restrictive entry. Case-Laws Customs Mon, 12 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91898