9911796707
TMI Blog1987 (12) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... pril, 1985 March, 1988. The other question involved is whether these goods are classifiable under Tariff Heading 71.01 and enjoy the benefit of Notification 247/76-Cus., dated 2-8-1976 or whether they are classifiable under Chapter 5, Heading 05.01/15 (1) as products of animal origin not elsewhere specified or included. 2. The department contends that Appendix-6, List 4, Part-B Sl. No. 8 read with Footnotes (i) and (ii) allows import of Pearls, when the pearls are in powder form and of non-jewellery quality. In other words, the pearls allowed under the aforesaid Sl. No. OGL should be both in powder form and of non-jewellery quality. Since the pearl under import are not in powder form, though on non-jewellery quality, these are not permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they are in raw form i.e. they are unworked pearls. 3. The lower authorities having regard to the past practice, had allowed the goods to be imported without ITC licence on caution. Classification aspect has been decided by the lower authorities for the pearls as classifiable under Chapter 5 on the ground that this heading (Chapter) covers all products of animal origin not elsewhere specified or included . The lower authorities have found heading 71.01 as inapplicable to the goods because it refers only to real pearls raw or unworked and worked. The goods, according to the lower authorities cannot be treated as of the same identity as of real pearls. The pearls referred to in Chapter 71, according to them it can only mean by implicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of non-jewellery quality should be interpreted as or in this expression. Otherwise, the words non-jewellery quality will have no meaning attached to them inasmuch as powder form by itself would have been a sufficient qualification. Although the word and is normally used as a conjunctive expression, it is not un-common that having regard to the context, this has been interpreted as or . Accordingly, in order to avoid redundancy to the words non-jewellery quality . The word and referred to above should be read as or . Therefore, the pearls whether in powder form or of non-jewellery quality are permissible to be imported under 81. No. 8 of List 4-B, Appendix-6 of April, 1985 - March, 1988 Policy. 5. Similarly, we are not imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
