https://www.taxtmi.com/caselaws?id=104821 Electronic keyboards imported by the appellant were held to fall within Serial No. 16 of Appendix 35 of the Handbook of Procedures 1992-97, because that entry was not confined to a particular tariff heading for electronic musical instruments and keyboards. The goods were identified from catalogues as electronic keyboards, and references to Serial Nos. 12 and 15 dealing with educational games, toys and similar goods did not justify denial of the special import licence. The import was therefore treated as covered by the licence, and the confiscation, redemption fine and penalty were set aside. en-us Thu, 11 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104821 Electronic keyboards imported by the appellant were held to fall within Serial No. 16 of Appendix 35 of the Handbook of Procedures 1992-97, because that entry was not confined to a particular tariff heading for electronic musical instruments and keyboards. The goods were identified from catalogues as electronic keyboards, and references to Serial Nos. 12 and 15 dealing with educational games, toys and similar goods did not justify denial of the special import licence. The import was therefore treated as covered by the licence, and the confiscation, redemption fine and penalty were set aside. Case-Laws Customs Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104821