9911796707
TMI Blog1989 (9) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ctual user of the said loaded printed circuit boards. The appellant claimed that under Serial No. 565 (15) of Appendix 6 List 8 Part I of the Import Policy 1985-88 (hereinafter referred to as the Import Policy) it was permissible for it to import the said printed circuit boards under Open General Licence. The said serial No. 565 (15) allows importation under OGL of Printed Circuit Boards other than those in Appendix 3 Part A . Appendix 3 Part A does not cover loaded printed circuit boards. Accordingly, it was claimed by the appellant that importation by it, who is an actual user, of the said loaded printed circuit boards under OGL was fully in accordance with law. 2. The Deputy Collector of Customs, however, held inter alia that loaded p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so alleged or contended even by the customs authorities. Accordingly, the importation of the said loaded printed circuit boards under Appendix 6 List 8 Part I serial No. 565 (15) by the appellant was fully in accordance with law. The importation of the said goods under OGL by the appellant who is an actual user (industrial) subject to actual user condition was clearly permissible under the said serial No. 565 (15) of Appendix 6 List 8 Part I. 3. The learned SDR, Sri Biswas, contended that admittedly the goods are printed circuit boards staffed with various semi-conductor device and are thus covered by serial No. 113 of Appendix 2, Part B of AM 1985-88 and that the goods imported are also components for the manufacture of colour TVs, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of policy to allow import of restricted items like populated printed circuit board under OGL. The learned SDR further contended that there may be some confusion regarding the scope of entry at Sl. No. 565(15) of List 8 of Appendix 6 vis-a-vis Sl. No. 607 (18) of Appendix 3A. But it is for the licensing authority to clarify the confusion and nevertheless in so far as Populated printed circuit board is concerned there cannot be any doubt regarding the ban as its import is under OGL. 5. The point that arises for my determination is whether by reason of Serial No. 113 of Appendix 2, Part B, the said loaded printed circuit boards get excluded from Serial No. 565(15) of Appendix 6, List 8 Part I and secondly, whether the confiscation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that event there was or could be absolutely no necessity whatsoever to mention specifically other than those in Appendix 6 List 8 Part I. It is well settled that an interpretation which makes the expressions used in the relevant provisions meaningless or redundant should not be given. 7. Admittedly printed circuit boards are broadly of two types - (a) plain or unpopulated printed circuit boards; and (b) populated printed circuit boards. This fact has been also admitted in the written submissions on behalf of the respondent. The interpretation sought to be given on behalf of the respondent would make the entire entry 565(15) of Appendix 6 List 8 Part I totally meaningless and without any effect. If the interpretation sought to be give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of submissions the learned SDR has incorrectly mentioned the expression the Appendices . While referring to paragraph 21(c) whereas in fact the expression used in the said paragraph is these Appendices. 9. Paragraph 21(f) of the Import Policy would make it absolutely clear that the said populated printed circuit boards which are not covered by Appendix 3 part A could be legally imported under OGL under Serial No. 565(15) of Appendix 6 List 8 Part I. The said paragraph 21(f) provides that any item in Appendices 2,3,5 8 with a specific or generic description, will preclude the eligibility to its import under OGL, except where the policy allows this clearly . It would be clear from the said paragraph 21(f) that even if an item is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der OGL as it was clearly and specifically permitted under Serial No. 565(15) of Appendix 6 List 8 Part I. Even otherwise if due to overlapping of different entries there is any scope for any confusion the principle is now well settled that the interpretation favourable to the subject should be given. In view of the above reasonings as per Point No. 1, I hold that the printed circuit boards which are the subject matter in these two appeals are fully covered by Serial No. 565(15) of Appendix 6 List 8 Part I and are not excluded by Serial No. 113 of Appendix 2 Part B. Point No. 2: In view of the finding arrived at by me with respect to point No. 1, I hold that the confiscation of the goods in question involved in the two appeals are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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