1997 (12) TMI 211

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..... The issue in the appeal relates to availability of OGL for importation of incircuit testing machine, which is claimed to be a complete machine and also benefit of Notification 104/90 for assessment purposes. 2. The ld. lower authority in the impugned order has held that the equipment in question is not complete stand alone machine since the machine by itself cannot perform the test as clai .....

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..... respect of such of those machines which as they are imported could be used for the purpose of incircuit testing. He, referred us to the catalogue to say that the input and output are through a computer. He has pleaded unless it could be shown that the computer had also been imported along with the machine, the benefit could not be allowed. He also referred us to the opinion of Bharat Electronics w .....

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..... benefit of the notification. 8. We have considered the pleas made by both the sides. We observe that a reading of the catalogue shows that the appellant s equipment is for PCB incircuit testing and is to function with the help of the software. The machine, as it is, is designed for the specified testing purposes which are covered by the OGL and the description in the notification in question at .....

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..... an only those types of switches which were generally used in the manufacture of hearing aids at the time of publication of the Import Policy for the relevant year, namely 1977, and that these words could not be said to include any other type of switch even if such other type of switch could be used in the manufacture of hearing aids. The Division Bench observed, in our view, very rightly, that suc .....

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..... tter. Progress cannot be stifled by an over-rigid interpretation of Import Policy or Customs Tariff. Both must be read as they stand on the date of importation and whatever is reasonably covered thereby must be allowed to be imported regardless of the fact that it was not in existence or even contemplated when the policy or tariff was formulated." 9. We observe that in view of what has been held .....

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