https://www.taxtmi.com/caselaws?id=42139 Imported zipper chain in rolls was covered by the transferable REP licence because the licence expressly permitted goods listed in Appendix 17 of the Import Policy, and zip fasteners appeared in that list without any specific restriction against the item itself. Customs could not import a percentage restriction from the broader product-group heading where the licence did not apply that limit to zip fasteners. As the goods were also within the licence value and no other objection survived, they were not unauthorised or liable to confiscation, and refusal to release them was unsustainable. en-us Thu, 05 Jul 1984 00:00:00 +0530 Wed, 09 Jun 2010 13:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42139 Imported zipper chain in rolls was covered by the transferable REP licence because the licence expressly permitted goods listed in Appendix 17 of the Import Policy, and zip fasteners appeared in that list without any specific restriction against the item itself. Customs could not import a percentage restriction from the broader product-group heading where the licence did not apply that limit to zip fasteners. As the goods were also within the licence value and no other objection survived, they were not unauthorised or liable to confiscation, and refusal to release them was unsustainable. Case-Laws Customs Thu, 05 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42139