https://www.taxtmi.com/caselaws?id=46025 Imported printed PVC sheets were denied exemption under an advance licence notification because, on examination at the time of import, they possessed the essential character of classifiable shoe upper parts. The goods were not plain PVC cloth; they were printed, embossed, patterned and grooved so that each sheet, when cut, yielded identifiable shoe upper pieces with distinct features. The Court held that exemption could not be claimed by relying on the general description in the licence when the goods themselves fell within a specific tariff classification. The principle that goods are assessed in the condition in which they are imported did not assist the importer, and the adverse finding was upheld. en-us Thu, 29 Nov 2001 00:00:00 +0530 Wed, 25 Jun 2014 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46025 Imported printed PVC sheets were denied exemption under an advance licence notification because, on examination at the time of import, they possessed the essential character of classifiable shoe upper parts. The goods were not plain PVC cloth; they were printed, embossed, patterned and grooved so that each sheet, when cut, yielded identifiable shoe upper pieces with distinct features. The Court held that exemption could not be claimed by relying on the general description in the licence when the goods themselves fell within a specific tariff classification. The principle that goods are assessed in the condition in which they are imported did not assist the importer, and the adverse finding was upheld. Case-Laws Customs Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46025