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TMI Blog1996 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant imported a consignment of steel rollers, as a replacement part of the machinery installed in its plant for the manufacture of Chipboard. It claimed clearance of these goods under the provisions of OGL Appendix 6(4) of the Import Policy for 1984-85. The Addl. Collector of Customs held that the rollers would be covered by the description in entry 446 of Appendix 3 Pt. A of the Policy, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to be made between spares and components, if accepted, will result in an illogical result, the import of identical goods would be simultaneously governed by different provisions. In terms of Clause (f) of Para 242, the goods were not eligible for import under OGL, as item find mention in Appendix 3. Even if considered as spares, the import would be restricted , in terms of Para 57(1) as the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of chipboard. The goods were therefore clearly imported as spares. 5. Sub-para (5) of Para 241 provides that where an item does not appear individually (elsewhere) in these Appendices, i.e. in its own name, it could be imported as a spare (under Chapter 9) by the eligible Actual User . Entry 446 of Appendix 3 is a generic entry for cast iron and cast steel rods finished wt. per roll upto 30 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are restricted spares is also not tenable. As we have already noted, the goods do not appear individually, in Appendices 2, 3 Part A or 10. The word individually , which is used in Para 51 (1)(ii) is also used in Para 241(5). In the latter sub-para its meaning is explained as in its own name . Since both these provisions relate to import of spares by an Actual User it is permissible to ascri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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