9911796707
TMI Blog1994 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... . The second-hand plant for the manufacturing of polyester chips was imported from USA and subsequently, the appellants applied for grant of a supplementary licence for the import of spares for a value of Rs. 87,89,707/- for the second-hand Polyester Chips Plant vide letter dated 20th June, 1986. The licence dated 30th October 1986 was granted for the import of spares for a value of Rs. 87,89,707/-. As the said licence did not contain bifurcation of the products covered under OGL and not covered under OGL, the appellants applied vide letter dated 30th April 1987 to DGTD for doing the necessary bifurcation of the amount of Rs. 87,89,707/- as : Scientific and measuring instruments for Rs.2,00,000/- Restricted spares other than OGL R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cence should be given retrospective effect to cover the imports in these three cases and the imports found at the time of importation as unauthorised should be now considered as covered under the amended licence. Examining this, I find that the importers should have either furnished a valid import licence at the time of importation, or alternatively should have executed an ITC bond for getting the goods cleared and for producing the required amended licence within the specified period. The appellant's argument, in the appeal on this point, is that he was prepared to give an undertaking which the customs did not accept. I find that the Customs rightly did not accept the mere undertaking and it is clear that the appellant did not ask for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary import licence for the import of spare parts for the second-hand plant and machinery which we have imported under import licence Nos. P/OG/2099586, dated 26-12-1985, P/OG/2099584/B/WP/97/H/85, dated 19-11-1985 and P/OG/2099765, dated 10-2-1986 issued from CCI & E File No. OD/III/1024/71/84-85, for a total value of Rs. 87,89,707/- which are required by us urgently at the time of erection & commissioning and also for maintenance of machinery for a period of one year. The total value of the spares has been worked out as under : Name of the uppliers Items Qty. Value (FOB) Samson AG, West Germany Control valves 67 Nos. DM 203,049 ARP Arneturen, West Germany Jacketted valves 51 Nos. DM 78,435 Pier Arneturen, West Germany Safety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Import Policy, we are eligible to import spare parts upto 10% of the value of the import licence, yet we were unable to import any spare parts due to the fact that the available spare parts alongwith the plant and machinery were almost negligible. Further, there is no value available in the import licence for the import of spare parts. Moreover, the limit of 10% is justified in the case of new plant and machinery, but the same cannot be justified in the case of second-hand plant and machinery in view of the following reasons : (a) That the CIF value of the second-hand plant & machinery is comparatively much lower than the CIF value of new plant and machinery. (b) That the requirement of spare parts in the case of second-hand machinery i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ymers Dte., New Delhi. Against this application, we have been granted an import licence No. P/D/2245812 dated the 30th October 1986 for Rs. 87,89,707/- by the Jt. Chief Controller of Imports and Exports. In our above application, we had given the list of items which we have to import for the second-hand polyester chips plant which include items like valves, calibrators, dual trace oscilloscope etc. etc. We had also mentioned in the import licence application that though most of the items which we wish to import are covered under OGL, but because our plant has not yet gone into production we will not be able to avail of the OGL facility and accordingly the issue of an import licence was requested. However, some of the items as mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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