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TMI Blog1989 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Open General Licence (OGL) was rejected by the Addl. Collector of Customs, New Delhi on the ground that they have not satisfied the Actual - User Condition . He, therefore, confiscated the said items and allowed them redemption on payment of a fine of Rs. 50,000/-. No personal penalty was imposed on the appellants. It is against this order of the Additional Collector dated 2-2-1987, the appellants have come in appeal before this Tribunal. 3. Shri V. Sridharan, learned Counsel has appeared on behalf of the appellants. He submits that Appendix 6 of the Import Export Policy, 1985-88 specifies the categories of importers and the items allowed to be imported by them under OGL. As per Appendix 6 Capital Goods covered by Appendix 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LIST OF CAPITAL GOODS ALLOWED UNDER OPEN GENERAL LICENCE ITC Rev. 2 Code CCN Code XX XX XX XX XX XX 5. Machinery for manufacture of Garment/Hosiery /Made-ups, the following :- (1) to (98) xx xx xx xx (99) High speed multiple Needle sewing machine 724.3103 84.41 xx xx xx xx xx xx 8. Here it would be interesting to see some of the items mentioned under Item Nos. 5 and 6 of Appendix I Part B. They are given below :- 5. Machinery for manufacture of Garment/Hosiery / Made-ups, the following :- (14) Two needle (chainstich or) lockstich machines 724.3103 84.41 (86) Sewing machine Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Admittedly the appellants do not hold a licence for manufacture of garment/ hosiery/made-ups. 10. According to the definition of Actual User (Industrial) it means an industrial undertaking, be it in the large scale, small scale or cottage industries sector, engaged in the manufacture of any goods for which it holds a licence or Registration Certificate from the appropriate Government authority, wherever applicable . This definition cannot be read in isolation for, the provisions of a statute have to be read in a harmonious manner. If the definition is so read with Appendix 1, Part B and in the light of the discussions above, it makes it clear that only manufacturers of garment/hosiery/made-ups can be said to be actual users of those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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