9911796707
TMI Blog1991 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Lower authority, after taking into consideration the opinion of the experts, has come to the conclusion that the appellant s goods fall under the category of end-cuttings and in terms of Serial No. 147 under Appendix 2 Part B, are not covered for import under the licences issued under Appendix 17. The Ld. Consultant for the appellants pleads that so far as the goods rough synthetic stones are concerned, no doubt these are part of the stones left over after these had been worked out but these parts which have been left out are in the nature of rough synthetic stones and, therefore, for that reason are in the nature of prime material which are covered for import under the licences. So far as the Cubic Zirconia is concerned he has pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 2. The Ld. SDR for the Department pleaded that the Ld. Lower authority has given detailed reasons for holding as to why the importation is not covered by the licences produced. He has pleaded that it is clear from the opinion of the jewellery experts as also the description in the invoices that the goods are not in the nature of prime material and these are only left over and are in the nature of waste. For that reason, in view of the specific entry under Sl. No. 147 of Appendix 2 Part B, the same cannot be taken to be covered by the licences produced. 3. I have carefully considered the pleas urged before me. I observe that admittedly the goods have been described in the invoice as Rough Synthetic Stones - Small pieces rejections . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be only the waste and scrap of ferrous and non-ferrous metal and nothing else. I observe that in the absence of any mention of the words, ferrous and non-ferrous metal in the description of Entry in Sl. No. 147, it is not permissible to read these into the entry. The words used in the entry of Sl. No. 147 are defective/scrap material as well as cuttings of the items other than those appearing individually in Appendices 3,5 Part A 6. In this context it is, therefore, to be held that the defective/scrap materials and cuttings of any material figuring anywhere in the Policy other than those exceptions as set out under Sl. No. 147 are to be taken to be covered under Sl. No. 147 of Appendix 2 Part B. Therefore, in case it is held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the materials imported have been described by the suppliers as rejections and the same, as pleaded by the Ld. Consultant, are the left over after the material has been worked out on the automatic machines abroad. In this context, therefore, what has been imported if it cannot be described as defective/scrap material, squarely answers to the description cuttings . The term cuttings has not been defined in the Import and Export Policy as such but as properly understood it is something which is cut out of the main material and is a left over after working a material. These are the parts of the material which are cut out from the main material from which the prime goods which are sought to be obtained have been obtained after subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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