https://www.taxtmi.com/caselaws?id=93885 Textile loop fasteners imported from Hong Kong were classified on laboratory evidence as knitted fabric of man-made polyester filament and fell within the restricted ITC HS entry. Because the import policy did not provide any end-use exception, the claimed manufacture of baby nappies by a small-scale unit could not override the licence requirement. Prior imports and intended use were insufficient to displace the classification or the restriction. The importer's small-scale status was relevant, if at all, only to the quantum of fine and not to the legality of the import control. The restricted import finding was upheld and confiscation was sustained. en-us Tue, 13 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93885 Textile loop fasteners imported from Hong Kong were classified on laboratory evidence as knitted fabric of man-made polyester filament and fell within the restricted ITC HS entry. Because the import policy did not provide any end-use exception, the claimed manufacture of baby nappies by a small-scale unit could not override the licence requirement. Prior imports and intended use were insufficient to displace the classification or the restriction. The importer's small-scale status was relevant, if at all, only to the quantum of fine and not to the legality of the import control. The restricted import finding was upheld and confiscation was sustained. Case-Laws Customs Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93885