TMI Blog1989 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... in lieu of confiscation on the ground that the appellants Small Scale Industries certificate (SSI) did not permit manufacture of dash boards. Therefore, the appellants could not be treated as actual users (industrial) who alone could import the moulds (within the terms of S.No. 6 Appendix 6 of OGL). 2. It is admitted to the appellants that at the time of import i.e. on 15.5.87 their SSI certificate did not specifically mention dash board as an item of manufacture. Later on, however, w.e.f. 3-6-1988 this item has also been included in the items of manufacture to be undertaken by them. 3. Learned advocate for the appellants has urged that S.No. 6 of Appendix 6 reads as follows: - Items Categories of eligible importers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligible category of importer. It is not, therefore, necessary according to the learned advocate, to look into the SSI certificate as to the actual item of manufacture permitted to be manufactured. SSI certificate is not in the category of a licence which prohibits a person holding such a certificate from manufacturing any other item of that line. He also submitted that the appellants had already in hand as early as 1986 an order for manufacture of dash boards from Maruti Udyog Ltd. The appellants had the necessary plant and machinery and wherewithal to manufacture the necessary dash boards merely by changing the injection moulds. In these circumstances, no doubt could be cast on their actual user category (industrial category). He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holds a licence or Registration Certificate from the appropriate Government authority, wherever applicable . [Emphasis supplied by the Ld. SDR]. In view of this definition, the learned SDR has submitted that there is no doubt that at the time of importation the SSI certificate in the hands of the appellants was not valid to categorise them as actual user industrial for the purpose of item under import; they might be industrial undertaking otherwise. He, therefore, reiterates the findings of the lower authorities. 5. We have carefully considered the pleas advanced on both sides. Aforesaid definition of Actual User (industrial) given in para 7(3) of the relevant ITC Policy and cited by the learned SDR has to be read in conjunction with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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