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TMI Blog1992 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... HC 777, (ii) Clamp Meters Model No. 600 and (iii) Digital Clamp Meter Model No. 266, vide Section 111 (d) of the Customs Act granting option to the importer -appellants - to pay fine of Rs. 50,000/- in lieu of confiscation. 2. The appellants imported the subject goods and sought clearance thereof under Import Licence No. P/D 0293903 dated 15-6-1988, valid for import of spare of machinery/instruments as per the list attached. 43 Machineries/Instruments have been enlisted there. The departmental authorities however felt that Digital Multimeters and Digital Clamp meters were covered under Sr. No. 11 of Appx. 8 of the Policy 1988-91, during which policy period the import was effected, and further, these instruments did not figure in the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n effected a pilot import when clearance was given under the same licence, and that subsequent thereto about 100 parcels have been imported without any objection and that it was only in July, 1990 that some query was raised for the first time, which too, was duly replied by him. In his submission, the objection raised and findings given are not sustainable and hence the order be set aside. 4. Ms. Lipika Majumdar Roy Choudhari, the Ld. SDR, while supporting the order, has, however, submitted that the subject items are, even going by the Technical Dictionary meaning, Instruments and not the spares as defined in para 7(11) of the Policy Book AM 85-88. In her submission, in any case, by virtue of para 114 of the same Policy Book, the items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Edition) defines Multimeters as Test Instrument having a number of different ranges for measuring voltage, current and resistance. In the certificate dated 4-3-1991 given by Mr. H.M. Desai, the Chartered Engineer, also the items imported are described as Electrical Measuring Instruments . He has also certified that they are used as accessories qualifying them to be spares of machinery and instruments . Thus, going by the dictionary meaning, as also by the certificate issued by the Chartered Engineer, they are the instruments, and the certificate of the Engineer further clarifies that they could fall within the category of spares only by virtue of they being accessories which have been included in the definition of the word spares gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Chartered Engineer s certificate is conspicuous and significant. 9. As per Chartered Engineer s certificate, they are not spares and as discussed above, they cannot be taken as accessories. The catalogues show them to be complete instruments in themselves. The licence issued is for import of spares and para 114(1) of the Policy Book AM 85-88 as also para 79 of the Policy Book AM 88-91 specify that instruments are not allowed to be imported under licence for import of spares. 10. Under the circumstances, the findings given by the Authorities below that the items imported are not covered under the licence, appears to be correct and calls for no interference. 11. The pilot import as also subsequent clearance of some parcels und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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