https://www.taxtmi.com/caselaws?id=95905 Blank video cassettes were classified under Exim Code 852390 03.20 because the term "suitable" was interpreted to mean compatibility with S-VHS type VCRs, not superior picture or sound quality. The Tribunal also relied on DGFT clarification that classification doubts under the ITC (HS) system must be referred to the DGFT and that its decision is final and binding. On that basis, the goods were treated as freely importable under 852390 03.20, and confiscation and penalty were held unsustainable. en-us Wed, 24 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95905 Blank video cassettes were classified under Exim Code 852390 03.20 because the term "suitable" was interpreted to mean compatibility with S-VHS type VCRs, not superior picture or sound quality. The Tribunal also relied on DGFT clarification that classification doubts under the ITC (HS) system must be referred to the DGFT and that its decision is final and binding. On that basis, the goods were treated as freely importable under 852390 03.20, and confiscation and penalty were held unsustainable. Case-Laws Customs Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95905