https://www.taxtmi.com/caselaws?id=44938 Imported rolls described in the Bill of Entry as cinematographic colour films were held not to be misdeclared where the description, size particulars and intended commercial use showed material meant for conversion into cinematographic films. The tariff scheme treated photographic film in rolls under the same heading, and a claim to exemption did not, by itself, establish a false declaration of a material particular. On import policy, an industrial unit holding small-scale registration for conversion and cutting of jumbo rolls qualified as an actual user (industrial), and no separate industrial licence was required where the governing industrial statute's factory-based threshold was not met. Confiscation, redemption fine and personal penalty were not sustainable. en-us Tue, 14 Jul 1998 00:00:00 +0530 Fri, 10 Oct 2025 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44938 Imported rolls described in the Bill of Entry as cinematographic colour films were held not to be misdeclared where the description, size particulars and intended commercial use showed material meant for conversion into cinematographic films. The tariff scheme treated photographic film in rolls under the same heading, and a claim to exemption did not, by itself, establish a false declaration of a material particular. On import policy, an industrial unit holding small-scale registration for conversion and cutting of jumbo rolls qualified as an actual user (industrial), and no separate industrial licence was required where the governing industrial statute's factory-based threshold was not met. Confiscation, redemption fine and personal penalty were not sustainable. Case-Laws Customs Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44938