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TMI Blog1983 (4) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sorbitol 70per cent USP valued at ₹ 28,985 imported under Bill of Entry IGM No. 962 Item No. 280 Ex. s.s. LENINO. The learned Advocate has contended that the orders of the lower authorities are based on mis-application of the Import policy. They have held that the entry at Sr. No. 392 Sorbitol includes Sorbitol solution 70 per cent USP which has been imported by the appellants. This is not correct as the two commodities are quite separate. The learned Advocate contended that the importers had submitted two licences which had been specifically endorsed with permission to import goods under O.G.L. The basic claim of the appellants was that the solution 70 per cent USP was not covered under Sr. No. 392 of Appendix 5 and therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appendix; anylene/anylene oil and salts at Sr. No. 49 of Appendix 3. The learned Advocate has argued that the entry of ammonia (liquor) does not cover ammonia gas and the same could be imported under O.G.L. Similarly, the entry under hydrochloric acid would not cover hydrogenchloride gas and the same could also be imported under O.G.L. As per this pattern followed in making the entries in the ITC policy, the entry for Sorbitol would have been amplified by inclusion of this solution also if the intention was to cover solution under the parent item. The Advocate has also drawn our attention to the entry at Sr. No. 696 of Appendix 3 to show that the intention of the import polity makers is always clarified by such entries. He has emphasised th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bitol is inorganic chemical and it can be of different grades like any other organic chemical. Referring to the Deputy Collector s findings and the extracts from the Chemical Dictionary submitted by him, he has pointed out that the solution is mentioned only as a grade of Sorbitol. It is, therefore, not a distinct article, but is derived by solution of Sorbitol in water etc. He has submitted that the entry Sorbitol at Sr. No. 392 of Appendix 5 is generic and it would cover all grades, formulations, salts, etc. of the substance. He has further stated that if enquiries were made in the market, the person answering the query will have to ask for clarification as to whether Sorbitol powder was required or Sorbitol solution. Therefore, Sorbitol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, it was not so in the case of illustrations of chemicals cited by the learned Advocate for the appellants. He pointed out that the chemical formula for ammonia gas was NH3 while that for ammonia liquor was NH4OH. This indicated that it was not a simple solution of ammonia gas in water, but a different chemical compound. The same was the case with hydrochloric acid and hydrogenchloride gas. Hydrogen chloride gas dissolved in water would not result in hydrochloric acid. Both the chemicals had different properties. When the Import Trade Control Authorities had mentioned Sorbitol, their intention was to restrict the import of this commodity in all its forms and grades. Shri Gidwani also referred to the ITC Public Notice No. 46/80, dated 1-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n can be given to the Customs authorities for issue of the same as the Tribunal had inherent powers to pass orders not only in the matters falling within the Customs Act, but also in peripheral issues. 4. We have examined the submissions of the appellants and the respondent. The main question for determination is to interpret the entry Sorbitol at Sr. No. 392 of Appendix 5. We are in agreement on this point with the submissions made by the Departmental Representative. The chemical authorities cannot be relied upon to interpret the import policy. The entries in the import policy have to be understood in terms in which they are made. Sorbitol is a generic entry and therefore all grades including salts and solution will be covered by this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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