https://www.taxtmi.com/caselaws?id=95904 Blank video cassettes were treated as freely importable because the relevant entry used "suitable" to mean capable of being used, and the goods were capable of use in S-VHS type VCRs. The classification therefore fell under Exim Code 852390 03.20 rather than 852390 03.90, which required a specific import licence. The DGFT's interpretation of ITC (HS) classification was binding on Customs under the Exim Policy, so Customs could not ignore it. As a result, confiscation, redemption fine, and penalty were not sustainable, and consequential relief followed. en-us Wed, 24 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95904 Blank video cassettes were treated as freely importable because the relevant entry used "suitable" to mean capable of being used, and the goods were capable of use in S-VHS type VCRs. The classification therefore fell under Exim Code 852390 03.20 rather than 852390 03.90, which required a specific import licence. The DGFT's interpretation of ITC (HS) classification was binding on Customs under the Exim Policy, so Customs could not ignore it. As a result, confiscation, redemption fine, and penalty were not sustainable, and consequential relief followed. Case-Laws Customs Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95904