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    <title>1991 (6) TMI 75 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>Imported cloves were treated as spices, not as drugs or drug intermediates under the import-control policy, because classification turned on how the commodity was known in market parlance rather than on dictionary meanings or possible medicinal uses. The article also states that the policy separately required a specific import licence for cloves, and a broader licence could not be used to cover them through a residual entry. Earlier public notices and administrative practice were said not to override that specific policy requirement, so the import was not valid under the licence relied upon.</description>
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    <pubDate>Tue, 18 Jun 1991 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43059</link>
      <description>Imported cloves were treated as spices, not as drugs or drug intermediates under the import-control policy, because classification turned on how the commodity was known in market parlance rather than on dictionary meanings or possible medicinal uses. The article also states that the policy separately required a specific import licence for cloves, and a broader licence could not be used to cover them through a residual entry. Earlier public notices and administrative practice were said not to override that specific policy requirement, so the import was not valid under the licence relied upon.</description>
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      <pubDate>Tue, 18 Jun 1991 00:00:00 +0530</pubDate>
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