https://www.taxtmi.com/caselaws?id=100041 Simple flexible measuring tapes capable of ordinary personal and trade use, including tailoring, carpentry and artistic work, were treated as consumer goods and therefore not importable under Open General Licence. The assessee's contention that they were measuring tools for industrial or engineering use was rejected. On redemption fine, comparable treatment of identical goods in an earlier matter showed a lower benchmark, and the fine imposed by the lower authorities was found excessive. The redemption fine was therefore reduced to Rs. 1,00,000 in favour of the assessee. en-us Wed, 18 Apr 2001 00:00:00 +0530 Tue, 31 Jan 2012 10:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100041 Simple flexible measuring tapes capable of ordinary personal and trade use, including tailoring, carpentry and artistic work, were treated as consumer goods and therefore not importable under Open General Licence. The assessee's contention that they were measuring tools for industrial or engineering use was rejected. On redemption fine, comparable treatment of identical goods in an earlier matter showed a lower benchmark, and the fine imposed by the lower authorities was found excessive. The redemption fine was therefore reduced to Rs. 1,00,000 in favour of the assessee. Case-Laws Customs Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100041