1996 (6) TMI 262

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..... hes for air conditioner and wire harness totally valued at Rs. 1,24,506/- and sought release thereof under the provisions of OGL pleading the same to be covered under Appendix 6(1) read with entry Sr. No. 565 (18) of Appendix 6 List 8 Part I of the Import and Export Policy Book AM 1985-88. The clearance was objected to on the ground that the Switches imported were not ordinary switches, but were specific components of Air Conditioners performing functions of temper-ature control, air speed control, auto-relay and auto/manual switch, and hence fell within Entry No. 469 of Appendix 3A of the said Policy Book. The wire harness were found to be basically wires hit by Entry No. 462 of Appendix 3A. 3. On waiver of Show Cause Notice, persona .....

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..... Supply and thus the same functions as `Switch', and when Switches all type, fall within OGL Entry, the item becames permissible for import under OGL. As an alternative submission, he has pleaded that nearly 100% redemption fine is too excessive. 7. Mr. K.M. Mondal, the ld. SDR has however submitted that the item imported does not fall within the category of switches, as the catalogue submitted shows multiple functions that the item performs, and the same is meant to be used specifically in Car air conditioners and thus, is nothing but an essential components of the Air conditioner clearly hit by Entry No. 469 of Appendix 3A. 8. Considering the submissions, and going through the documents made available, as also having visual ex .....

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..... y falling within specific description in Entry No. 565(18) by Appendix 6 List 8 Part I, the same would not permitted, import under OGL. 10. The said Entry under OGL, is restricted to Switches. Though it covers switches all types, the basic requirement is that it should only perform function of switch. Here however, the item is in the form of temperature control, and is a specific component of Car air conditioner, falling within the generic description in Entry No. 469 of Appendix 3A. The suffix "all type" to the word "Switches" in Entry No. 565 (18) would have to be read as covering only to those items which have the only function of switch and not when switch is merely a part of the instrument. 11. The objection raised therefor .....

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