1996 (12) TMI 237

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..... appellant imported a consignment of goods declared to be PVC embossed film, claiming clearance under Entry 322 of Appendix 6 List 8 Part 1 of the AM 1985-88 policy. The department on testing found the goods not to be embossed and having Vicat of 61oC. He therefore took the view that the goods fell under Entry 353 of Appendix 3A and required a licence. In due course, the Deputy Collector of Custom .....

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..... finish amounts to embossing. I do not consider it necessary to examine this point for the reason that the issue could be decided by the second point. Even if it is held that the goods were held to be embossed they would appear to fall under Appendix 3 entry. Entry by reason of the fact that the softening point is less than 70oC. Appendix 3 entry reads as follows : "Polyvinylchoride plastic film .....

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..... so not agree with the contention that the OGL entry is more specific and should prevail over the Appendix 3 entry. Para 21(f) of the Policy make it clear that any item in Appendices 2, 3, 5 and 8 with a specific or generic description would preclude eligibility to import of the item under OGL, except where the policy allows this theory. Since PVC "all sorts" fell in Appendix 3 the goods would not .....

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