https://www.taxtmi.com/caselaws?id=42920 The court ruled in favor of the petitioners, concluding that the imported goods, including Whisky, Gin, and Brandy concentrates, met the description of 'Ethyl Alcohol' in the REP licenses. It was determined that the concentrates were not classifiable under higher duty sub-headings and that the wooden casks used for importing Whisky concentrate were exempt from duty. The court ordered the discharge of bank guarantees and ITC bonds, as well as the refund of duties already paid, with a stay on the order's operation for six weeks. en-us Tue, 09 Oct 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42920 The court ruled in favor of the petitioners, concluding that the imported goods, including Whisky, Gin, and Brandy concentrates, met the description of 'Ethyl Alcohol' in the REP licenses. It was determined that the concentrates were not classifiable under higher duty sub-headings and that the wooden casks used for importing Whisky concentrate were exempt from duty. The court ordered the discharge of bank guarantees and ITC bonds, as well as the refund of duties already paid, with a stay on the order's operation for six weeks. Case-Laws Customs Tue, 09 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42920