https://www.taxtmi.com/caselaws?id=93606 A broad import licence for data communication, transmitting and receiving equipment was stated to cover fax machines where no specific exclusion appeared in the endorsement. The policy provisions on office machines were read as regulating imports by registered exporters for their own use and as limiting use of the capital goods route to expand permitted quantities, not as a blanket bar on fax machines otherwise authorised by licence. Contemporaneous licensing practice was noted as treating fax machines as non-OGL capital goods. On that basis, the endorsements were treated as valid for fax machines and the import was to be allowed in accordance with the licence. en-us Fri, 26 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93606 A broad import licence for data communication, transmitting and receiving equipment was stated to cover fax machines where no specific exclusion appeared in the endorsement. The policy provisions on office machines were read as regulating imports by registered exporters for their own use and as limiting use of the capital goods route to expand permitted quantities, not as a blanket bar on fax machines otherwise authorised by licence. Contemporaneous licensing practice was noted as treating fax machines as non-OGL capital goods. On that basis, the endorsements were treated as valid for fax machines and the import was to be allowed in accordance with the licence. Case-Laws Central Excise Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93606