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TMI Blog1988 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as he is a manufacturer of Ayurvedic and Unani drugs and has been duly licensed for manufacture of drugs by Drug Controller fand licensing authority of Delhi Administration. He is manufacturing a drug at.S.No.36 of the list of items approved by the Drug Controller; the drug is known as Khaskhas til ark (distillate of poppy seeds). 3. The department, on the other hand, contends that the importation of goods cannot be made under OGL inasmuch as the seeds under consideration are covered by the note in para 5 of appendix-5/Pt.B of April-March 1988-Policy. This appendix covers goods which can be imported only by canalising agency which is STC/Hindustan Vegetable Oils Corporation, New Delhi in the instant cases according to preamble of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usdem generis-should be applied for interpreting the said note. This principle of construction, according to the learned advocate has been applied in interpreting the general words which follow the specific words and has been accepted by the authoritative ruling of various courts including the Supreme Court. For this proposition, the learned advocate relies on (i) A.I.R. 1960 SC 1080 para 50 (Kochuni vs. States of Madras and Kerala), (ii) 1965(16) STC 7 (Commissioner of Sales Tax Madhya Pradesh vs. Jabalpur Aerated Water Factory), (iii) 1967(19) STC 480 (Plastic Products Ltd. vs. Commissioner of Sales Tax-U.P.) and (iv) 1961(12) STC 795 (State of Andhra Pradesh vs. K.R.G. Anantiah). Learned advocate has also stressed that the same goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5th April Wt cannot be treated as valid for the AM 1985-88 Policy. In any case, STC is in no position to interpret the Policy and a clarification from wrong quarters cannot be taken to give a benefit to the importers. Learned J.D.R. has further reiterated the finding of the lower appellate authority in the impugned order that the note below S.No. 5 of para 5 appendix-5/Pt.B refers to all other seeds and cannot be confined merely to oil-bearing seeds. Principle of res judicata in taxation matters does not apply and therefore, the order-in-appeal dated, 28.9.89 cannot be treated as binding on the lower authorities. In any case, it cannot be treated as binding on another Collector (Appeals) whose order is now impugned before the Tribunal. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, New Delhi under these provisions." On the first blush there appears to be some force in the ground of the learned advocate. But on a deeper consideration of the application of the said principle and the authorities cited by the learned advocate himself, I feel that this is not a fit case where the principle of eiusdem generis can be applied to the expression "all other oils/seeds............ Not specifically mentioned above or elsewhere in this Policy............will also be imported only by STC/Hindustan Vegetable Oils Corporation, New Delhi under these provisions." Principle of ejusdem generis is only a secondary principle. The first and foremost principle is one of plain or literal construction; only when there is an absurdity ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of seeds referred to in List 4 of Appendix-6 of the Policy is erroneous inasmuch as such seeds having been mentioned specifically in the Policy elsewhere, the note in para 5 of appendix-5/Pt.B would not be applicable. As such, there is no question of the said note rendering nugatory the provisions of importation of seeds specified in List 4 of appendix-6. Support from STCs clarification is net of much consequence as has been rightly urged by the learned JDR. The clarification from Deputy Marketing Manager cannot come in the way of proper interpretation of the provisions of the Policy, nor is STC a competent authority for interpreting the ITC Policy. In fact, the principles of interpretation of Policy have been laid down in para 21 of AM-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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