1989 (10) TMI 148

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..... . Nambiar, Member (J)] . - In this Reference Application filed by the applicants Collector of Customs, Calcutta, a prayer has been made to the effect that under sub-section (1) of Section 130 of the Customs Act, 1962, a statement of the case be drawn up and the question of law involved in this case may be referred to the Hon'ble High Court of Calcutta. It was stated in the petition that the impor .....

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..... per roll upto 30 tonnes) for industrial use" mentioned at Sl. No. 446 of Appendix 3 of Import Policy, 1983-84, which do not mention about any spares whereas the respondent imported the goods as spares and cleared them from the Customs authorities as spares. This fact is still not denied by the applicants. Therefore, he stated that caption to Appendix 3 shows that spares other than iron and steel a .....

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..... by OGL. It was also held by this Tribunal that the view taken by learned Collector that the importation is hit by Sl. No. 446 of Appendix-3 is not correct. In coming to this conclusion various provisions, definitions and explanations mentioned in the Policy have been discussed by this Tribunal and, therefore, we are of the opinion that a point of law has arisen out of the order passed by this Tri .....

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