9911796707
TMI Blog1988 (5) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the imported goods merits the benefit of Exemption Notification No. 341-Cus., dated 2-8-1976 as amended. 2. Factual backdrop : M/s. Sonu Impex, Delhi - appellants herein filed their Bill of Entry dated 31-12-1986 for the clearance of Polypropylene Adhesive Coated Jumbo Rolls. The said Bill of Entry was subsequently allowed to be converted into Bill of Entry for L.C.L on the request of the appellants. Accordingly the appellants submitted two REP licences and claimed clearance of the imported goods as packing materials Polypropylene allowed against product Group 0.1 of Appendix 17 of the Import Export Policy, April, 1985 - March, 1988 and also claimed the benefit of the exemption Notification No. 341-Cus, dated 2-8-1976 under Sr. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the appellants submitted that the imported goods are covered under Group 0.1 of Appendix 17 of Import Export Policy, 1985-1988 and are covered under the term Polypropylene though coated with adhesive. He further submitted that it is not clear from the impugned order as to whether the imported goods were held to be finished or semi-finished. Even otherwise submitted the counsel the question as to whether the imported goods were finished or semi-finished has no relevancy in view of Para 20(8) of the said Import and Export Policy which provides Items appearing in Appendices refer to finished items; in all such cases the relevant policy would apply to semi-finished material as well. In a few cases however the entry specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply Shri L. Chakarborty, learned JDR while supporting the impugned order submitted that the imported goods were covered under Sr. No. 84 Self Adhesive Tapes of all types of Appendix 2 Part B of Import and Export Policy, 1985-1988. He further submitted that sub-para (c) of Group 0.1 of Appendix 17 of the Import Export Policy, 1985-1988 against which the appellants claimed the clearance of imported goods does not permit the import of Self Adhesive Coated Jumbo Rolls of Polypropylene. 5. We have considered the arguments and the case law cited by the appellants. Sub-para (c) of Column 4 of Group 0.1 of Appendix 17 of the Import Export Policy, 1985-1988 against which the appellants claimed clearance of the imported goods reads as follows : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther process of coating adhesive. The above facts indicate that though not a finished article ready for use i.e. self adhesive tapes, jumbo roll of self adhesive polypropylene film/sheet is a manufactured product, though meant for further operation. The relevant entry under Product Group 0.1 allows, among others, Polypropylene . As per the dictionary meaning, polypropylene is a polymer of propylene. Therefore, in the absence of any qualification in the relevant entry, the above description would denote polypropylene in its basic or primary form only. The argument of the importer that in terms of Hawley s Dictionary, all forms like powder, sheets, films, filament yarn and fibre fall within the description polypropylene would imply that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods do not belong). In view of the above, I hold that the licences relied upon by the importers in respect of the imported goods are not valid to cover the latter. For the purpose of import, a specific licence would be required. No such licence is available. As indicated above, the imported goods i.e. Jumbo rolls of self adhesive polypropylene films/sheets are not self-adhesive tapes as such, since the latter are made out of the former. However in terms of para 20(8) of Import Policy 1985-88, items appearing in Appendices would apply to semi-finished materials also. There is no doubt that jumbo rolls of self adhesive polypropylene films/sheets are semifinished articles, the finished products i.e. self adhesive tapes, being made out of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) in the negative and hold that the importation of subject goods was unauthorised. 8. As regards Question No. (ii) : Shri J.S. Agarwal submitted that the learned Additional Collector erred in denying the benefit of Notification No. 341/76-Cus., dated 2-8-1976 on the flimsy ground that all the articles specified in Item Nos. 1 to 11 are finished products ready for use of consumers and therefore the articles intended to be covered by Item No. 12 which reads as Others would also be finished articles ready for use . In reply Shri L.C. Chakarborty, JDR supported the impugned order. 9. We have considered the arguments. Sr. No. 96 of the Table attached to the Notification No. 341/76-Cus., dated 2-8-1976 reads as follows :- TABLE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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