https://www.taxtmi.com/caselaws?id=49879 Electronic diaries classified under ITC (HS) Heading 84711000.10 were treated as importable against a freely transferable Special Import Licence, because the competent foreign trade authority clarified that such goods were covered by that classification. The import policy made DGFT determinations on interpretive doubts final and binding, so customs could not disregard the clarification absent material showing the imported goods differed from those covered. The contrary customs classification and confiscation order were therefore set aside in favour of the assessee. en-us Wed, 07 Jun 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49879 Electronic diaries classified under ITC (HS) Heading 84711000.10 were treated as importable against a freely transferable Special Import Licence, because the competent foreign trade authority clarified that such goods were covered by that classification. The import policy made DGFT determinations on interpretive doubts final and binding, so customs could not disregard the clarification absent material showing the imported goods differed from those covered. The contrary customs classification and confiscation order were therefore set aside in favour of the assessee. Case-Laws Customs Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49879