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TMI Blog1998 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... t for violation of Section 111(e) of the Customs Act. He levied a fine of Rs. 7 lakhs. 2. Appellants were manufacturers of dyes and stuff intermediates and chemicals having their manufacturing units at Kalyan, Boisar and Baroda. The appellants imported spare parts for filter press, covering frames, connecting plates. The contention of the appellants was, they were all spares for filter which is a machinery part, and the appellants claimed it under Appendix 6(1) of the Import Policy. They also claimed that in terms of Paragraph 20(5) of the relevant Import Policy the appellants were entitled to importation of the same. They further contended that Appendix 2 Part B and Appendix 3 Part A do not contain any entry relating to any filter or fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly mentioned that the spares in question do not figure individually in any one of the appendices and Item 587(A) covers plastic extrude/moulded/fabricated components or over all products. The goods imported are spare parts and not components. Hence strictly the parts are not covered by Item 587(A). 4. As against this Shri Mondal, SDR, would argue that paragraph 21(f) of the relevant Policy describes the interpretation of the entries inter se in the various appendices as well as imports under the OGL. Paragraph 21(f) specifically reads as under :- (f) any item in Appendices 2, 3, 5 or 8 with a specific or a generic description, will preclude the eligibility to its import under Open General Licence, except where the policy allows this cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3A covers all sorts of plastic articles. In view of this, a specific licence is required for importation of articles of plastic and the importer cannot claim as permissible spares. In view of the clear-cut position of the policy, the offending goods have to be confiscated. Not only that the Entry at S. No. 587A of App. 3A covers even components of machines etc., in its ambit. In the absence of a specific licence, the importer cannot get the benefit of permissible spares as envisaged in the policy . 6. If we go through the policy provisions Paragraph 20 deals with clarifications and interpretation of the policy. Paragraph 20(5) reads as under :- `Items in Appendices 2 Part B and 3 Part-A do not refer to spares as such; but some entries t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these are clearly identifiable as machinery parts and have gone beyond the stage of merely being plastic parts. The crux of the argument of the appellant was component parts as detailed in their letter 4-12-1989. 8. In the course of arguments learned DR Shri Mondal invited our attention to the case of Indian Communications Network Ltd. v. CCE, New Delhi - 1994 (74) E.L.T. 948. In that case the facts were that the appellant filed bill of entry seeking clearance of goods described as ribbons for electronic typewriter under OGL Appx. 6(1) of the Import Policy. On examination the goods were found to be ribbons for typewriter. The department was of the view that the typewriter ribbons were coming within the restricted item for import as they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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