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TMI Blog1988 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct under D.2.1. The licensing period given in the licence was April-March, 1981. The goods however have been imported in the licensing period April-March, 1982. In the slip dated 27-6-1981 attached to the licence, it is stated by way of a condition that this licence will also be valid for import of OGL items under Para 185 of Import Policy 1981-82 subject to the conditions laid down, and shall be non-transferrable. These words are also repeated in sub-para (2) of Para 185 of the ITC Policy AM 1981-82. 3. Controversy arises in respect of the 5 chemicals which are described as :- (1) O-Cresol for synthesis (2) Benzoyl Peroxide Moistened for synthesis (3) Acetaldehyde for synthesis (4) Ethyl Acrylate for synthesis (All these ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om file No. S. 49-98/88L (ACU) Order No. 1924/88/BCH dated 4-5-88 in the case of the appellants Chemical Centre. The following para in the aforesaid order of the Collector of Customs (Appeals), according to the learned Advocate is relevant to the instant case : A perusal of the case and the copy of the order in appeal referred to by the appellants indicates that the lower authority has not followed the practice and interpretation of the Customs House on this issue. It was confirmed by the department, in the other case (File No. S/49-269/86L, dated 3-6-1987) that laboratory chemicals under Appx. 6(60) except those covered by Appx. 6 List 8 Part I Sr. No. 188 and chemicals mentioned as all grades in Appx. 2, 3, 5 and 6 were allowed rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The items falling under Appendix 5 are the restricted items. Therefore, the submission of the SDR is that if restricted items are prohibited for import against REP licence then the banned items also should be prohibited for import. He also states that no test report has been furnished by the appellants to indicate that the chemicals in question are of 99% purity or that they are of laboratory grade. He further submits that laboratory grade chemicals are defined in Chapter Note 2 of Chapter 29 of CTA, 1975 which are imported in packages not exceeding 1/2 kg. or 1/2 litre, and which can be identified with reference to their purity, marking or other features to show them as laboratory chemicals and in the instant case the packing is of one lit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. I have carefully considered the pleas advanced on both the sides. I agree with the learned Sr. Departmental Representative that all though Para 185 excludes import of items falling under Appendix 5, but by analogy, items falling under Appendix 5 would also gets excluded because items falling under later Appendix ie. 3 are totally banned as against items under Appendix 5 which gives the list of restricted items. 10. However, I observe from the orders of the two lower authorities that they have not squarely dealt with the contention of the appellants regarding the Customs House practice. The original authority viz. the Dy. Collector of Customs, has completely ignored this plea, although such a plea has been stated to have been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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