https://www.taxtmi.com/caselaws?id=42316 Import control provisions were read to permit an actual user to bring in capital goods under the open general licence where the machine's end use did not match the stated exclusion. A high speed automatic twist wrapping machine used for medicinal herbal throat drops was treated as outside the exclusion for twist wrappers for confectionery, because the relevant entry turned on the machine's actual use. The import-control authority's clarification was treated as conclusive in case of doubt, and the customs authority could not disregard it by adopting a contrary interpretation. On that basis, the import was valid under the licence and the confiscation and penalty order could not stand. en-us Tue, 28 Jun 1988 00:00:00 +0530 Thu, 10 Jun 2010 13:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42316 Import control provisions were read to permit an actual user to bring in capital goods under the open general licence where the machine's end use did not match the stated exclusion. A high speed automatic twist wrapping machine used for medicinal herbal throat drops was treated as outside the exclusion for twist wrappers for confectionery, because the relevant entry turned on the machine's actual use. The import-control authority's clarification was treated as conclusive in case of doubt, and the customs authority could not disregard it by adopting a contrary interpretation. On that basis, the import was valid under the licence and the confiscation and penalty order could not stand. Case-Laws Central Excise Tue, 28 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42316