https://www.taxtmi.com/caselaws?id=107888 A DGFT circular interpreting ITC (HS) Heading 071290.04 treated "dried garlic" as garlic with moisture content not exceeding 10% and was analysed as a clarification issued under express power to resolve doubts on EXIM Policy interpretation. The circular was treated as reflecting the existing policy position, not as a fresh policy change, and was considered capable of operating from the start of the policy period. The reasoning also invoked the presumption of regularity for official acts and rejected the view that commercial parlance could override an express delegated clarification. The validity and binding effect of the circular were not finally decided and the issue was referred to a Larger Bench. en-us Wed, 06 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 15:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107888 A DGFT circular interpreting ITC (HS) Heading 071290.04 treated "dried garlic" as garlic with moisture content not exceeding 10% and was analysed as a clarification issued under express power to resolve doubts on EXIM Policy interpretation. The circular was treated as reflecting the existing policy position, not as a fresh policy change, and was considered capable of operating from the start of the policy period. The reasoning also invoked the presumption of regularity for official acts and rejected the view that commercial parlance could override an express delegated clarification. The validity and binding effect of the circular were not finally decided and the issue was referred to a Larger Bench. Case-Laws Customs Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107888