https://www.taxtmi.com/caselaws?id=107678 Imported ash wood planks described as Prime Ash Planking Unedged were treated as raw material for manufacture of hockey sticks, because their specifications were suited to that end use and the importer was a small-scale sports goods unit. On those facts, the goods were not regarded as ordinary timber or restricted imports requiring a Special Import Licence, and they fell within the permissible Open General Licence category. The challenge to the Commissioner's order therefore failed. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107678 Imported ash wood planks described as Prime Ash Planking Unedged were treated as raw material for manufacture of hockey sticks, because their specifications were suited to that end use and the importer was a small-scale sports goods unit. On those facts, the goods were not regarded as ordinary timber or restricted imports requiring a Special Import Licence, and they fell within the permissible Open General Licence category. The challenge to the Commissioner's order therefore failed. Case-Laws Customs Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107678