https://www.taxtmi.com/caselaws?id=165713 Olive oil imported in small packing was treated as importable under the Open General Licence because the import policy, read as a whole, specifically listed olive oil in Appendix 10 and imposed no packing restriction for that commodity. The note explains that "consumables" were confined to items used in a manufacturing process and not forming part of the end product, so olive oil could not be denied coverage as a prohibited consumer good on that basis. By contrast, where the policy intended packing limits, it said so expressly. The stated result was that the fine in lieu of confiscation was remitted in full. en-us Sun, 27 Sep 1981 00:00:00 +0530 Fri, 08 Aug 2014 10:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165713 Olive oil imported in small packing was treated as importable under the Open General Licence because the import policy, read as a whole, specifically listed olive oil in Appendix 10 and imposed no packing restriction for that commodity. The note explains that "consumables" were confined to items used in a manufacturing process and not forming part of the end product, so olive oil could not be denied coverage as a prohibited consumer good on that basis. By contrast, where the policy intended packing limits, it said so expressly. The stated result was that the fine in lieu of confiscation was remitted in full. Case-Laws Customs Sun, 27 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165713