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Issues:
Interpretation of General Note (3) in Column (5) against Entry-0 of Appendix-17 of the Import and Export Policy for April 1983 to March 1984 regarding importation of snap fasteners and zip fasteners separately. Analysis: The respondents challenged the appellants' action of not allowing clearance of snap fasteners, claiming that they were entitled to import snap fasteners separately from zip fasteners. The respondents had already imported zip fasteners to the limit of 5% of their license value before importing snap fasteners. The authorities refused clearance, citing General Note (3) in Column (5) of Appendix-17, stating that the 5% limit had been exhausted by the earlier importation of zip fasteners. The respondents argued that they were entitled to import snap fasteners and zip fasteners separately, each up to 5% of the license value. The learned judge analyzed the relevant entries and notes in Appendix-17 and concluded that the respondents were indeed entitled to import snap fasteners separately, as they had done previously. The judge noted that snap fasteners and zip fasteners were listed as distinct items in the Appendix, allowing for separate importation of each item up to 5% of the license value. The appellants contended that a clarification issued by the Chief Controller of Imports and Exports interpreted Note (3) in Column (5) to apply to the combined value of snap fasteners and zip fasteners. However, this alleged clarification was not presented to the court for consideration. The appellants argued that snap fasteners and zip fasteners should be imported together within the 5% limit. The court rejected this argument, emphasizing that the wording of Note (3) and the separate listing of snap fasteners and zip fasteners in the Appendix indicated that each item could be imported up to 5% of the license value. The court upheld the interpretation made by the learned single judge regarding the separate importation of snap fasteners and zip fasteners. In conclusion, the court dismissed the appeal, finding no merit in the appellants' arguments. The court affirmed that the license holder was entitled to import snap fasteners and zip fasteners separately, each up to 5% of the license value. The judgment highlighted the importance of interpreting the relevant notes and entries in the import policy to determine the scope of permissible imports within the specified limits.
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