https://www.taxtmi.com/caselaws?id=51783 The Tribunal allowed the appeal, ruling in favor of the importer regarding the eligibility to import "Daubert VCI Paper" under the Open General Licence. The Tribunal determined that the imported goods, classified as consumer goods by the Commissioner, required further processing to be effective in preventing corrosion and rust. The Tribunal emphasized the necessity of processing to render the goods suitable for their intended purpose, distinguishing the term "processing" in the policy's context. Precedents of earlier clearances under the OGL supported the importer's claim, leading to the setting aside of the redemption fine imposed on the goods. en-us Fri, 05 Jul 2002 00:00:00 +0530 Tue, 28 Sep 2010 12:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51783 The Tribunal allowed the appeal, ruling in favor of the importer regarding the eligibility to import "Daubert VCI Paper" under the Open General Licence. The Tribunal determined that the imported goods, classified as consumer goods by the Commissioner, required further processing to be effective in preventing corrosion and rust. The Tribunal emphasized the necessity of processing to render the goods suitable for their intended purpose, distinguishing the term "processing" in the policy's context. Precedents of earlier clearances under the OGL supported the importer's claim, leading to the setting aside of the redemption fine imposed on the goods. Case-Laws Customs Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51783