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1988 (12) TMI 278

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..... of a sum of Rs. 2,00,000/-. 2. The brief facts are that the appellant imported a consignment described in the BE as Electronic Circuit Testers (Multimeters) by air at Bangalore and claimed clearance of the goods against OGL against Additional Licence in terms of para 265 (5) of the Policy Book which lays down that Additional licences are valid for import of capital goods listed in Appendix I Part B which have been placed on Open General Licence. They claimed clearance of the goods against Serial No. 10(140) of Appendix I Part B. The goods allowed import against this Serial No. is Special Testing and calibration equipment for electronic milk analysers, including calibrator, milk-o-tester, homogeniser tester, cuvette tester and electronic .....

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..... er. In any case he submitted that the quantum of redemption fine was excessive. 4. Shri C.V.Krishnan, the learned D.R. appearing for the Department contended that the description against Serial No. 10(140) of Appendix I Part B applies to such equipments as are made for electronic milk analysers whereas, the general purpose Electronic Circuit Tester imported by the appellants would not be covered by this entry. The Collector in his impugned order has also considered the order of the Collector (Appeals) referred to and relied upon by the appellants and has given his reasons for differing from the Collector (Appeals). 5. We have carefully considered the submissions made by the learned Consultant and the learned D.R. The appellants have cla .....

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..... gnify according to their nature and import, but also those things which the interpretation clause declares that they shall include [Dilworth v. Commn. of Stamps (1899) AC 99; Comm. I.T. v. Taj Mahal Hotel 72 A.SC 168; Orissa v. SAA.TKJian 75 TLR 1235; Indian Carbon v. Supdt. Taxes 72 A.SC 154]. In the above view of the matter we are unable to accept the finding of the Collector that Electronic Circuit Tester covered in this entry should be restrictive to milk analysers or that it refers to calibrators because we find that Electronic Circuit Tester is specifically mentioned in the inclusive description of the entry. In this view of the matter, we hold that the item is covered by entry at Serial No. 10(140) of Appendix I Part B of Import .....

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