1996 (9) TMI 237 - AT - Customs

Summary

Issues:
1. Classification of staple pins as consumer goods under the Import Policy.
2. Interpretation of the Import Export Policy regarding the import of office stationery.
3. Whether the prohibition of staplers in the policy extends to staples.
4. Consideration of import under Open General Licence (OGL).

Analysis:

1. The Department challenged the classification of staple pins as consumer goods under the Import Policy. The Commissioner allowed clearance under a special import license, contending that staple pins were not consumer goods. The Department argued that staple pins fell under the category of "consumer goods" and could not be imported under a special import license.

2. The Departmental Representative argued that staple pins were not included in the list of permissible items for import under special imprest licenses. The contention was that staple pins could be considered office stationery and should be imported under a different category. The Tribunal analyzed the definitions of "pin" and "staple" to differentiate between the two and concluded that staple pins were entitled to be imported under the specified category.

3. Another argument raised was whether the prohibition of staplers in the policy extended to staples. The Department contended that since staplers were prohibited, staples should also be excluded. The Tribunal disagreed, stating that if policy makers intended to exclude staples, they would have explicitly mentioned it. The absence of such explicit exclusion meant that staples could be imported under the relevant category.

4. The advocate for the respondent sought a decision on whether staple pins could be imported under Open General Licence (OGL). However, the Tribunal clarified that the issue before the Commissioner was limited to the clearance under the specific license provided by the importer. The Tribunal dismissed the appeal, emphasizing that the question of import under OGL was not within the scope of the current decision.

In conclusion, the Tribunal upheld the decision allowing the clearance of staple pins under the special import license, rejecting the Department's arguments regarding the classification and import eligibility of staple pins. The Tribunal's analysis focused on the interpretation of the Import Export Policy and the differentiation between pins and staples to determine the appropriate category for import.