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TMI Blog1989 (10) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods are classifiable as loose leaf binders under Heading 8305.10-CTA and denying exemption under Customs Notification 224/85-Cus. 2. The appellants filed Bill of Entry in November 1987 for the import of the above consignment valued at Rs. 1,51,086/- claiming clearance of the goods against REP import licence issued under provisions of Appendix 17 of Import Policy against export product D 2.2.(1). The materials permitted for import against this export product included metal fittings other than zip/snap fasteners. They claimed classification of the imported goods under Heading 8308.90-CTA as being covered by the entry clasps occurring therein. They also claimed exemption under Notification 224/85-Cus. which exempted, among other i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dix 17 wherever Government intended to provide restrictions, they are spE.L.T. out therein. Since the goods are covered by the description in the licence the import is not unauthorised and in this context the learned counsel cited the decision of the Hon ble Bombay High Court in the case of Bipinchandra Vrajlal Ghelani v. Union of India -1987 (31) E.L.T. 694 that import policy has no statutory force and that if there was no violation of the terms of the licence and no prohibition on the import of the goods, the import policy cannot stand in the way of clearance of the goods. Regarding the classification of the goods, the learned counsel contended that according to Concise Oxford Dictionary clamp means clasp and the goods imported as clasp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the learned Departmental Representative. The two issues to be determined in this case are, firstly, whether the import licence produced was valid to cover the goods imported, and secondly, the classification thereof under Customs Tariff Act, 1975. As for the first issue, it is observed that the goods have been described in the invoice as Metal Fittings : finish : nickel plated and the invoice gives the quantity supplied, unit price and brand name along with part number for equipment e.g. as follows : POS Part-No./Description Quantity Unit-DEM Total-DEM 9 Rekord-B 130/2/25 2.000 Pcs. 15.70% 314,00 The invoice does not give any indication that the manufacturers co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct exported . Therefore, because of the description of the goods in the import licence with reference to the export product group D.2.2(1) in Appendix 17 of the Import Policy for REP licence, the Customs authority have necessarily to have regard to the parameters of that policy wherein it is seen as above there is a link of the permissible items to the export product. In this context we may usefully refer to the case of Ratan Exports v. Collector of Customs, Calcutta decided by the Tribunal reported in 1987 (29) E.L.T. 102 (Tribunal) wherein while the licence permitted import of ABS Moulded resins (upper and lower parts) with handles and locks separately the actual import was of the parts hinged together which the Customs authorities had c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bombay High Court judgment in 1987 (31) E.L.T. 694 would not be of much avail to the appellants. The Calcutta High Court judgment 1988 (37) E.L.T. 44 (Cal.) is also distinguishable on facts as in that case the Court observed there was a specific permission to the petitioners therein by the Govt. ^ of India to import rape-seeds and the Court also held that the clarification given by CCIE in that case that the goods are not covered by the REP licence will not apply to the import which had already taken place and in the absence of any Public Notice in that regard. 6. As regards the classification of the goods, it is seen that the invoice description thereof is metal fittings and part numbers are also assigned thereto for each brand. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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