https://www.taxtmi.com/caselaws?id=97427 For import-control purposes, light fittings imported in SKD condition were treated according to their description under the import policy, not the importer's asserted end use. Because the goods fell within a restrictive entry for electric lamp and light fittings, they were held liable to confiscation for want of the prescribed licence. While confiscation was upheld, the redemption fine was reduced on the facts, and the penalty was set aside as unwarranted. The governing principle is that the policy description of the goods prevails over their intended use when determining importability under a restrictive entry. en-us Thu, 04 Dec 1997 00:00:00 +0530 Mon, 16 Jan 2012 16:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97427 For import-control purposes, light fittings imported in SKD condition were treated according to their description under the import policy, not the importer's asserted end use. Because the goods fell within a restrictive entry for electric lamp and light fittings, they were held liable to confiscation for want of the prescribed licence. While confiscation was upheld, the redemption fine was reduced on the facts, and the penalty was set aside as unwarranted. The governing principle is that the policy description of the goods prevails over their intended use when determining importability under a restrictive entry. Case-Laws Customs Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97427