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1985 (2) TMI 136

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..... the Additional Collector of Customs, Air Cargo Bombay ordered the confiscation of one unit of Xerox Photo Copier Model 3107 imported by the appellants and claimed clearance without a licence in terms of Appendix 10 of Import Trade Control Policy Book April, 1979 March, 1980. The Addl. Collector did not accept the plea of the appellants that the goods were covered by entry No. 5 of that Appendix .....

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..... e of couple of other importers goods have been allowed to be cleared under OGL by the Custom House, - e.g. Model 3107 imported by the Registrar, M/s. Tata Institute of Fundamental Research, Bombay imported by Vessel No. 13432 of 14-11-1978, line No. 4; an importation by M/s. Kirloskar Cummins Ltd. by vessel of rotation No. A16716, dated 21-12-1979 line No. 7. A certificate issued by the Industria .....

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..... ard shuld be upheld. 4. Continuing, the SDR pointed out that the goods imported by Kirloskars, referred to on behalf of the appellants was of a different category of machines - a micro film universal printer and not a mere photocopier. Further, the clarification given by DGTD is in relation to a subsequent policy period (though it was noted that there was no difference between the policy during .....

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