https://www.taxtmi.com/caselaws?id=94551 Note and document counting machines not designed as printing machinery or for use with printing machinery fall within the category of office machines. Their classification as office machines excludes classification as other printing machinery. Import Policy flexibility provisions expressly bar office machines from import against REP licences under the capital-goods procedure; such imports are therefore impermissible. Where redemption fine and penalty are disproportionate in relation to the goods' value, the monetary sanctions may be reduced while maintaining the classification and importability findings. 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 Note and document counting machines not designed as printing machinery or for use with printing machinery fall within the category of office machines. Their classification as office machines excludes classification as other printing machinery. Import Policy flexibility provisions expressly bar office machines from import against REP licences under the capital-goods procedure; such imports are therefore impermissible. Where redemption fine and penalty are disproportionate in relation to the goods' value, the monetary sanctions may be reduced while maintaining the classification and importability findings. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94551