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TMI Blog1988 (11) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and that the value declared was not correct. Therefore, they initiated proceedings. The appellants waived the issue of a show cause notice but requested for personal hearing which was granted by the Collector. After hearing them the Collector passed an order holding that the licence produced by the appellants did not cover the goods and further ordering that the value of the goods be increased from HK $ 0.40 to HK $ 0.53 per set. Hence the present appeal. 3. We heard Shri B.B. Gujral, the learned Advocate for the appellants. He argued that the appellants had a licence specifically for plastic extruded/moulded components and submitted that this item falls under Sl. No. 518 of Appendix 5 of the Import Policy Book AM 1982. He argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ombay and had a letter of authority. He, however, submitted that the terms governing the automatic licence are described ia para 26 of the Import Policy AM 1982, and pointed out that the goods covered by Appendices 5 and 7 alone can be imported in such item. The learned SDR submitted that Appendix 3, Sl. No. 689(2) viz. audio cassette without tape and parts thereof specifically covered the imported goods whereas the description given in Appendix 5 Sl. No. 518 (plastic extruded/moulded components) was in generic terms. He also drew our attention to the principles of interpreting policy and referred to para 206 of the Import Policy Book wherein it is recorded as follows :- Para 206: The following principles will apply to the inter-se interp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available. However, we gleaned from what has been submitted by both sides that the goods imported were shells and outer case of cassettes. Item 518 in Appendix 5 refers to plastic extruded/moulded components. Sl. No. 689 (2) of Appendix 3 refers to audio cassettes without tape and parts thereof. This is what the appellants quite evidently imported. We also took into consideration paragraph 206 of the Policy Book for AM 1982 and applying the principles of interpretation contained therein we have no hesitation in holding that the description given in A-3 (689)(2) is specific to the goods imported by the Appellants whereas the description in Appendix 5 (Sl. No. 518) is in generic terms. Therefore, we hold that the Customs were correct in holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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