https://www.taxtmi.com/caselaws?id=44045 White cement was treated as outside Appendix 5 Part B Serial No. 8 of the Import and Export Policy for April 1984-March 1985 because the policy entry had to be read with the relevant control orders governing canalised cement imports. The Imported Cement Control Order, 1978 and the Cement Control Order, 1967 both expressly excluded white cement from the definition of cement, and the commercial distinction between ordinary cement and white cement supported that reading. On that basis, white cement was not a canalised item and remained outside the State Trading Corporation import channel. en-us Fri, 07 Apr 1995 00:00:00 +0530 Fri, 11 Jul 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44045 White cement was treated as outside Appendix 5 Part B Serial No. 8 of the Import and Export Policy for April 1984-March 1985 because the policy entry had to be read with the relevant control orders governing canalised cement imports. The Imported Cement Control Order, 1978 and the Cement Control Order, 1967 both expressly excluded white cement from the definition of cement, and the commercial distinction between ordinary cement and white cement supported that reading. On that basis, white cement was not a canalised item and remained outside the State Trading Corporation import channel. Case-Laws Customs Fri, 07 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44045