https://www.taxtmi.com/caselaws?id=94551 Goods designed for counting currency notes, and not shown to be printing machinery or specially designed to work with printing machinery, were classified as office machines under sub-heading 8472.90 rather than as other printing machinery under sub-heading 8443.50. The note and document counting machine was also held not importable against REP licences under the flexibility provisions because the Import Policy expressly barred import of office machines for that purpose. The original redemption fine and penalty were considered excessive in light of the goods' value and were reduced. en-us Thu, 27 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94551 Goods designed for counting currency notes, and not shown to be printing machinery or specially designed to work with printing machinery, were classified as office machines under sub-heading 8472.90 rather than as other printing machinery under sub-heading 8443.50. The note and document counting machine was also held not importable against REP licences under the flexibility provisions because the Import Policy expressly barred import of office machines for that purpose. The original redemption fine and penalty were considered excessive in light of the goods' value and were reduced. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94551