1985 (8) TMI 196 - AT - Customs

Summary

Issues:
Classification of imported goods under Customs Tariff Act, validity of import license, applicability of "Generalia specialibus non derogant" principle.

Classification of Imported Goods:
The appellants imported goods described as wiper motors but later claimed they were wiper systems, not electric motors under Heading 85.01 CTA. They argued the goods were parts of windscreen wipers under Heading 85.09 CTA. Customs disagreed, citing Appendix 30 of the Policy Book. The tribunal noted the goods' description in documents and manufacturer literature as wiper motors, concluding they fell under Heading 85.01 CTA. The appellants' attempt to reclassify the goods was rejected, emphasizing the goods' identity as wiper motors.

Validity of Import License:
The appellants presented a second license dated before a policy amendment, arguing it covered the goods. However, the tribunal found the first license, issued to another entity, was valid as the firm commitment was made after the policy amendment. The tribunal rejected the second license, emphasizing the specific exclusion of items in Appendix 30 of the Policy Book.

Applicability of "Generalia specialibus non derogant" Principle:
The appellants invoked this principle to argue for a specific classification under Schedule 1 of the Imports (Control) Order 1955. The tribunal acknowledged the principle but found it inapplicable due to the specific exclusion of items in Appendix 30 of the Policy Book. The tribunal upheld the original classification and dismissed the appeal based on these findings.

Conclusion:
The tribunal upheld the Customs' classification of the goods as wiper motors under Heading 85.01 CTA, rejected the validity of the second import license, and found the "Generalia specialibus non derogant" principle inapplicable. The appeal was dismissed, affirming the order of the Addl. Collector of Customs.