9911796707
TMI Blog1986 (4) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods, namely 16 Label and Ticket Offset Printing Machine and presented the Bill of Entry for its clearance under OGL, Appendix 10(3) of A.M. 82 Policy Book alleging that the machine imported figures at S.No. 12(15), Appendix 2 of the said Policy Book. On examination of the imported machine and the connected documents, it was found that the machine imported was only Adasit-Dominant type 714, single Colour offset printing machine and that it was not a Ticket or Label Printing Machine covered by Appendix 2. Further, on examination of the Registration Certification No. ND-120/ T-131/ Registration AD1(CP)/71 dated 23-3-1971 issued by the Delhi Administration to the Importers it was found that the appellants were engaged in printing of off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing machine, Dominant 714, and it has no numbering or perforating attachment and therefore the same cannot be treated as a ticket/label printing machine falling under Appendix 2 or under OGL. Being aggrieved the appellants chased the matter in appeal before the Collector of Customs (Appeals), Bombay, but of no avail. 3. I have heard Shri S.P. Mittal, learned Counsel for the appellants and Smt. Nisha Chaturvedi, learned SDR for the respondent. 4. Shri S.P. Mittal, learned Counsel for the appellants mainly submitted before me that since both the authorities below have accepted that what was imported by the appellants is Label and Ticket Offset Printing Machine . The appellants are entitled to import it under OGL in terms of Items 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bering or perforating attachment and therefore it cannot be treated as a ticket/label printing machine falling under Appendix 2, S.No. 12(15) and as such was not allowed under OGL, Appendix 10(3). The argument advanced by the learned counsel for the appellants that since the Import Policy for the crucial period did not make any distinction between an offset printing machine and a printing machine, the imported label and ticket offset printing machine would also fall within the Ticket and Label Printing Machine as provided under Item 12(15), Appendix 2 of the Import Policy cannot be accepted. It is a cardinal principle of interpretation that while interpreting an entry, nothing is to be read in; nothing is to be implied. One can only look ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no room for any intendment. there is no equity about a tax, there is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used". Once it is shown that^ the case of the assessee comes within the letter of the law, he must be taxed, however great, the hardship may appear to the judicial mind to be". [Emphasis supplied] The other argument of the learned Counsel for the appellants that it would be unjust to restrict the scope of entry relating to OGL for actual users by importing consideration not stipulated in the Import Policy also cannot be accepted. For, simply because the appellants are using the offset printing machine for printing of labels and tickets will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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