9911796707
TMI Blog1993 (3) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... iff, the goods could not be differently classified for Import Trade Control purposes as synthetic Rubber. Para-65(2) of the Hand Book of Rules Procedure of the Import Policy for 1990-93 also supports the view .that the classification of goods for customs as well as ITC purposes should be the same. Besides, the individual clarification for specific item given by the Joint Chief Controller of Imports Exports is not binding on the adjudicating authority unless there is doubt or dispute on the scope of the entry or in the nature and specification of the product. 3. The appellants have taken the following grounds in their appeal :- (a) Hypalon 40 is the trade name of DU Point Ltd., the manufacturers of the goods. This product is a synthetic rubber made of Chlorosulphonated Polyethylene. This product is available in various grades and is known in the trade and in technical parlance also as a synthetic rubber. Reliance is placed on the Handbook of Rubber Technology with Product Formulary issued by SBP Consultants Engineers which list Hypalon as a Synthetic Rubber. In another publication Rubber Technology edited by Mauriee Morton (Van Nostrand Reinhold Company, New York) Hypa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t policy and in the Customs Tariff are totally separate and distinct, the reasoning adopted by the adjudicating authority is untenable. 4. We have heard Shri D.B. Shroff with Shri Sheeraj, learned Counsels for the appellants and Shri Ram Prakash, learned SDR for the Department. There are two important questions which we have to consider in this appeal. The first is the question of co-relation between the Customs Tariff and the Import Policy and, whether the classification adopted for the Customs Tariff must necessarily be followed for purposes of determining the validity or otherwise of the importation of certain goods under the Open General Licence. The second question is whether importation of certain goods which is in accordance with a prior clarification issued by the licensing authorities can be called into question by the Customs when the goods arrive. The Additional Collector has held that Hypalon 40 which is classifiable as plastics under Chapter 39 of the Customs Tariff cannot be classified as Synthetic Rubber for the purpose of clearance under the OGL - even when the licensing authorities have given a prior clarification to that effect. Shri Shroff, the learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some force if the appellants had not sought clarification before the shipment of the goods and had approached the licensing authorities for a clarification after the goods had arrived and the Customs authorities had called the importation into question. Therefore, on this ground alone, we consider that the learned Additional Collector has taken an erroneous view of the matter. 7. As to the second question of co-relation between the entries in the Customs Tariff and those in the Import Policy, for which the learned Additional Collector has referred to paragraph 65(2) of the Handbook, all we can say is that this provision merely says that with effect from 1st April 1988, the Schedule to the Imports (Control) Order has been revised in alignment with the first Schedule to the Customs Tariff (Amendment) Act, 1985. Even though the two are aligned, there is little doubt that the purpose of classification in the two enactments is distinct and separate. Since the Open General Licence is a document which provides for import of goods without an import licence and categorises innumerable varieties of goods under different categories for the purpose of regulating their imports, the considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need to go into other questions for the purpose of deciding the validity of the import. In fact, Shri Shroff had pointed out during the hearing that the licensing authorities had also furnished a clarification about the matter to the Rubber Association which was subsequently accepted by the Customs House and clearances have been allowed under the Open General Licence. We consider that in view of the clarification obtained prior to the shipment of the goods it is not necessary for us to go into other questions for the purpose of deciding this appeal. The learned JDR had raised a question that the clarification had not been given by the Chief Controller of Imports and Exports but by the Joint Chief Controller of Imports and Exports, Bombay. 10. It appears from paragraph 27(3) of the Import Policy that it is permissible to obtain clarification on any item-wise entry by Actual Users from the Regional Licensing Authority at Delhi (CLA), Bombay, Calcutta Madras and that such clarification can be given in consultation with the concerned Technical Authority or the Regional Clarification Committee, wherever considered necessary. There is a procedure prescribed for obtaining such clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
