https://www.taxtmi.com/caselaws?id=109808 Rubber stoppers imported for closing bottles were treated as classifiable under the importer's claimed heading as "plugs" under Heading 4016.93, rather than the residuary heading adopted by the department. The licensing clarification under the Import Policy 1992-97 was treated as binding on the customs department, and the circular stating that small rubber bottle stoppers were freely importable without a licence was followed. On that basis, the contrary departmental classification was rejected, and the confiscation and penalty could not be sustained. en-us Tue, 04 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 10:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109808 Rubber stoppers imported for closing bottles were treated as classifiable under the importer's claimed heading as "plugs" under Heading 4016.93, rather than the residuary heading adopted by the department. The licensing clarification under the Import Policy 1992-97 was treated as binding on the customs department, and the circular stating that small rubber bottle stoppers were freely importable without a licence was followed. On that basis, the contrary departmental classification was rejected, and the confiscation and penalty could not be sustained. Case-Laws Customs Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109808