https://www.taxtmi.com/caselaws?id=113806 The Tribunal upheld the Commissioner's decision in favor of the importer, allowing the import of embroidery threads under the Open General Licence (OGL) based on the interpretation of the Import & Export Policy for the year 1992-97. The Tribunal emphasized that the threads were considered "made up" articles under the Policy, supported by a clarification from the Export Commissioner, and dismissed the Revenue's appeal for failing to provide a satisfactory response regarding the circular's validity from 1977. en-us Fri, 23 Jan 2004 00:00:00 +0530 Tue, 08 May 2012 14:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113806 The Tribunal upheld the Commissioner's decision in favor of the importer, allowing the import of embroidery threads under the Open General Licence (OGL) based on the interpretation of the Import & Export Policy for the year 1992-97. The Tribunal emphasized that the threads were considered "made up" articles under the Policy, supported by a clarification from the Export Commissioner, and dismissed the Revenue's appeal for failing to provide a satisfactory response regarding the circular's validity from 1977. Case-Laws Customs Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113806