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TMI Blog2000 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... he South Regional Bench. That Bench was of the opinion that Additional Licences in these cases were not valid for import of Fax machines as the conditions on the licences were not deleted, even though the East Regional Bench had taken a contrary view in the case of R.D. Electronics v. C.C.E. - 1992 (62) E.L.T. 781. 2 Shri J.C. Patel ld. Counsel relied upon the decision in the case of East India Commercial Company Ltd. (para 33) 1983 (13) E.L.T. 1342 (S.C.) and Lokesh Chemicals - 1981 (8) E.L.T. 235 (Bom.) (para 33 onwards) and submitted that Import Policy provisions do not have any statutory force and non deletion of the conditions of the licence will not make any difference as description of the item on the licence was specific to cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of importer concerned as contained in the relevant Import Trade Control Policy Book and the Hand Book of Import Export Procedures or any amendment thereof made upto and including the date of issue of the licence, unless otherwise specified. (iii) The licence shall be subject to the conditions contained in clause 5, sub- clause (2) and (3) of the Import (Control) Order, 1955, dated the 7th December, 1955 as amended upto and including the date of issue of licence unless otherwise specified. (b) Relevant portion of Para 215(2) and (4) and para 177(2)(ii) of the Import Policy (hereinafter referred to as Policy) are produced below for convenience. 215(2) : The additional Licences will be valid for the import of the following items upto t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Import Policy for Fax Machines is; For category (i) and (iv) NIL For category (ii) Apart from benefits declared under Chapter XV to registered Exporters certain facilities are also available to them vide para 118. One such facility is importation of fax machine subject to fulfilment of certain conditions. for category (iii) Apart from benefits and facilities as available to a Registered Exporter, Export/Trading Houses are eligible for additional licence vide para 215. Thus import by such category cannot be equated with import by Registered Exporters. 5. It is apparent from the scheme of Import Policy that each category of importer is governed by provisions of Policy relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort House/Trading House. Sub-paragraph 4(iii) thereof mentions the categories of capital goods which are not permitted under NON OGL Capital Goods, these are :- (i) Items appearing under Appendix 1 part A (ii) Items appearing under Appendix 8 It is also noted that under this Paragraph i.e. 215 there is no restriction for import of office machines whatsoever or even any mention of para 118 as is, the case of Registered Exporter under paragraph 177(2)(ii). Therefore, there is no bar to import office machines under Additional Licences issued to an Export/Trading Houses in terms of provisions of para 215 in Chapter XVIII of the Policy. Therefore, interpretation placed by the Department that under sub- para 4(iii) of para 118 office mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (3) of the Import Trade Control Order, 1955. Therefore, the deletion or presence of the conditions on the licence is not found to be a bar for imports in the facts of this case. 8. When we find that Policy under para 215, permitted imports of Fax machine against licences where the description of the goods permitted to be imported is valid for Imports of items as per para 215 (2) and (4) other than PBX/PABX and Fax machines have been permitted to be imported by the referring Bench in the case of Agro Impex Ltd. - 1995 (75) E.L.T. 682, and the East Regional Bench in the case of R.D. Electronics 1992 (62) E.L.T. 781 and (sic) non-deletion of the conditions on the reverse of the licences is not found to be relevant, we cannot hold the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy the Customs authorities cannot interfere with the import. The Adjudicating Authority was not right in relying upon the following communication from C.C.I. E s office R It is clarified that instructions of para 215 (4) (ii) of the Import and Export Policy 1988 - 91, import of Facsimile machine is not repeat not permitted against Additional Licence. This is also clear from para 118 (7) of 1988 - 91 Policy Book (No. 7/5/90/EPC/456, dated 20-6-1990) to hold that import licence produced are not valid for import of Fax machines in this case. Reliance on such material without supplying a copy to the importer, who were issued the show cause notice, would be against the principles of natural justice, rendering the order liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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