9911796707
TMI Blog1989 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof. Their claim for importation under Open General Licence (OGL) was rejected by the Addl. Collector of Customs, New Delhi on the ground that they have not satisfied the 'Actual - User Condition'. He, therefore, confiscated the said items and allowed them redemption on payment of a fine of Rs. 50,000/-. No personal penalty was imposed on the appellants. It is against this order of the Additional Collector dated 2-2-1987, the appellants have come in appeal before this Tribunal. 3. Shri V. Sridharan, learned Counsel has appeared on behalf of the appellants. He submits that Appendix 6 of the Import Export Policy, 1985-88 specifies the categories of importers and the items allowed to be imported by them under OGL. As per Appendix 6 'Capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - "APPENDIX -1 Part-B LIST OF CAPITAL GOODS ALLOWED UNDER OPEN GENERAL LICENCE ITC Rev. 2 Code CCN Code XX XX XX XX XX XX 5. Machinery for manufacture of Garment/Hosiery /Made-ups, the following :- (1) to (98) xx xx xx xx (99) High speed multiple Needle sewing machine 724.3103 84.41 xx xx xx xx xx xx 8. Here it would be interesting to see some of the items mentioned under Item Nos. 5 and 6 of Appendix I Part B. They are given below :- "5. Machinery for manufacture of Garment/Hosiery / Made-ups, the following :- (14) Two needle (chainstich or) lockstich machines 724.3103 84.41 (86) Sewing machine Zig Zag Flat bed 724.3103 84.41A" "6. Machinery for leather Processing/finishing / manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans "an industrial undertaking, be it in the large scale, small scale or cottage industries sector, engaged in the manufacture of any goods for which it holds a licence or Registration Certificate from the appropriate Government authority, wherever applicable". This definition cannot be read in isolation for, the provisions of a statute have to be read in a harmonious manner. If the definition is so read with Appendix 1, Part B and in the light of the discussions above, it makes it clear that only manufacturers of garment/hosiery/made-ups can be said to be actual users of those items, within the meaning and scope of the Import & Export Policy, 1985-88 and can import the items under OGL. 11. I do not find any merit in the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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