https://www.taxtmi.com/caselaws?id=96321 Imported video games with a self-contained screen were classifiable under Heading 9504.10 rather than the residuary entry because the tariff heading and explanatory notes covered video games of that kind. Once the goods fell within that heading, the relevant import licence covering electronic games and toys under Heading 9504.10 applied, so importability could not be denied and the consequential confiscation, redemption fine, and penalty did not survive. The note also reflects that explanatory notes may be used to construe tariff entries where the goods squarely answer the specific heading. en-us Wed, 07 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96321 Imported video games with a self-contained screen were classifiable under Heading 9504.10 rather than the residuary entry because the tariff heading and explanatory notes covered video games of that kind. Once the goods fell within that heading, the relevant import licence covering electronic games and toys under Heading 9504.10 applied, so importability could not be denied and the consequential confiscation, redemption fine, and penalty did not survive. The note also reflects that explanatory notes may be used to construe tariff entries where the goods squarely answer the specific heading. Case-Laws Customs Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96321