9911796707
TMI Blog1997 (5) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... port Policy 1990-93. On this objection being communicated to the appellant, it waived the issue of written notice. After hearing it the Collector has held that the goods will not be entitled to import under the REP Licence produced, since the Policy prohibited the import of goods falling under Appendix 2B under such a licence. The Collector, therefore, confiscated the goods with an option to redeem them on payment of fine and imposed a penalty on the appellant. 2. The representative of the appellant contends that the goods are capital goods and therefore, will not fall in the scope of Appendix II, which is for raw materials, components, consumables, tools and spares. He said that they are in the nature of complete equipment and are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the capital goods procedure if imported as capital goods, and under the supplementary licensing procedure if imported as components or spares. The appellant had claimed import under REP licences to which the facility of Para 177, 88-91 Policy was available. Sub-para (2) of this para provided utilisation of these licences for import of capital goods. The definition of capital goods in Para 6 of the Policy includes equipment and accessories, including those required for replacement, required for the production of goods or for providing services, it covers within its scope the instruments in question. This is made more manifest by the reference to import of instruments in the sub-para. The Collector has mis-interpreted the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... every instrument. There would be innumerable such instruments, specialised to particular uses in particular industries. Hence the specific policy in Chapter-III to permit the import of instruments other than mentioned in Appendix 8. This explains the apparent contradiction between these provisions and the entry in Appendix 175. It would surely not have been the intention of the licensing authority to take away by a single entry the provisions of much of Chapter III. It will, therefore, have to be considered that the words "not specified elsewhere" would not include instruments the import of which these specifically enumerated elsewhere in the Policy. This would explain the clarification given by the licensing authority to the appellant perm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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