9911796707
TMI Blog1998 (9) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... centrifugal air compressors would be covered by Entry 479 of Appendix III Part A had required a licence which was not produced. Notices were accordingly issued. After considering the contentions raised the Collector in his order which framed three questions for consideration. These were whether the goods were centrifugal gas compressors or air compressors; if they were air compressors they would be covered by Entry 20(2) of Appendix 1 Part B or Entry 479 of Appendix 3A and if they were covered by the latter entry whether the fact that they were imported as capital goods would be relevant in deciding whether the goods fell within the scope of Appendix 3 Part A. He found that the goods were air compressors but covered by Entry 20(2) and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the category of gas compressors, for the reason that air is nothing but a kind of gas. He further notes that while Entry 479 in Appendix 3 speaks of air compressors and gas compressors there is no such separate mention in Appendix 1 entry. Therefore he concludes that the goods are covered by this entry. 6. The contention in the appeal that there is inbuilt distinction in the configuration of air compressor and gas compressor is totally unsupported by any evidence. On the contrary the DGTD had, after considering the technical material, noted that the imported compressors were capable of compressing gases like nitrogen and this is not rebutted. 7. It stands to reason that compressor capable of compressing air which is 70% nitrog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act the Appendix 3 entry is for air and gas compressors whereas Appendix 1 is for particular kind of centrifugal compressors. It could therefore be concluded that the Appendix 3 entry will not include centrifugal compressors which merit special mention in Appendix 1(b) as permissible for import. 9. The second answer is the one that the Collector has given. Appendix 1 governs import of counted goods under OGL whereas Appendix 3 is for raw material, components and (sic). The Collector has referred to Para 20 of the policy in support. That paragraph makes clear the distinction between capital goods on the one hand and raw materials and consumables on the other. He has also referred to the clarification dated 20-6-1989 of the licensing author ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
