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Issues Involved:
1. Whether certain laboratory chemicals can be imported against Open General Licence (OGL) if the corresponding chemicals themselves are either banned or restricted. Detailed Analysis: Issue 1: Importability of Laboratory Chemicals under OGL Arguments and Findings: 1. Appellants' Position: - The appellants imported certain laboratory chemicals which were held to be unauthorized and subjected to penal action. - They argued that laboratory chemicals and reagents are a separate class of compounds and should be taken outside the scope of Appendices 3 and 5, which list banned and restricted items respectively. - They referred to specific entries in Appendix 5 that distinguish laboratory and reagent chemicals from their generic counterparts. - They provided evidence of past releases of similar goods under OGL and decisions by the Collector (Appeals) and the Appellate Tribunal supporting their stance. 2. Department's Position: - The department contended that any item listed in Appendices 3 and 5, without reference to grade, covers all grades including laboratory chemical grade. - They cited Supreme Court and Tribunal decisions to support their argument that a generic listing in the policy covers all grades. - They argued that past practices of releasing similar goods do not override statutory provisions. 3. Tribunal's Analysis: - The Tribunal agreed with the appellants that laboratory chemical grade of a chemical, by virtue of its purity, quality, price, packing, and intended use, stands on a different footing compared to commercial or industrial grades. - It was noted that the ITC Policy specifically references laboratory chemicals in Appendix 5, indicating they constitute a separate class of products. - The Tribunal found that if laboratory chemicals were to be treated the same as their generic counterparts, there would be no need for specific provisions for laboratory chemicals in the Policy. - The Tribunal rejected the department's reliance on the Supreme Court and Tribunal decisions regarding coconut oil and Piperazine, noting that these cases did not involve laboratory chemicals and thus were not analogous. 4. Conclusion: - The Tribunal concluded that laboratory chemicals not specifically banned or restricted in the Policy are permissible for import under OGL, notwithstanding their generic listing in Appendices 3 and 5. - The orders of confiscation were set aside, and the appellants were entitled to consequential reliefs. Summary: The Tribunal held that laboratory chemicals, due to their distinct characteristics and specific mention in the ITC Policy, can be imported under Open General Licence even if their generic counterparts are listed as banned or restricted in Appendices 3 and 5. The Tribunal set aside the orders of confiscation and allowed the appeals, providing consequential relief to the appellants.
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