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TMI Blog1984 (7) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... Director of Industries, Rajasthan, for manufacturing ophthalmic lenses and other optical goods. They imported two cases said to contain one optical profile grinding machine, along with accessories, and presented a Bill of Entry on 3-11-1980ith which they declared the classification as 84.45/48 and sought clearance under OGL Appendix 2 Part A Serial No. 1(39) of A.M. 81 Policy Book which covers Optical Profile Grinding Machine . The Assistant Collector of Customs observed that the machine imported was for mass production of spherical optical lenses and is not covered by Serial No. 1(39). Thereafter, on 30-12-1980 the Collector of Customs ordered confiscation of the goods under Section 111(d) of the Customs Act read with Section 3 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refer to machines designed to work according to the rules of Optics as contended by the appellant. He rejected the appeal. 3. The grounds at the present appeal are that the impugned order is not a speaking order and that no reason has been given why the application for registration under the Project imports (Registration of Contract) Regulations, 1965 was not accepted for classification under Heading 84.66 C.T.A. As the goods were covered by OGL, there was no import licence and the Joint Director (Project) enclosed two leaflets showing the picture of 124 T Tray Feed Spherical Generator which he described as optical profile grinding machine . He had no doubt that such a machine was imported and was entitled to a concession under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... profile grinding machine. This is a generic description which includes Curve Generators, Smoothing Machines and Polishing Machines. The Director General of Technical Development has clarified to M/s. National Instrument Ltd., Jadavpur, that type 124A Sphere Generator (similar to the one imported by the appellants) would be covered by the OGL but this evidence came to light after the appeal was preferred. Since the Board had also allowed clearance of the goods under OGL on a caution, the Customs authorities could not have any valid objection to accept the recommendation of the sponsoring authority for concessional rate of duty as project import. Finally, the Regulations do not make any provision for certification or attestation by the Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and customs duty are separate and distinct and governed by two laws; one is not dependent on the other. For these reasons, registration of the contract may be ordered to be allowed and the goods classified under Heading 84.66 with consequential relief. 5. For the Department, Shri Chander Mouli supported the action of the lower authorities. The Board s order was clear that the goods were not covered by OGL and required an ITC licence, hence they allowed clearance on caution. This was because the goods were not banned. The Project Imports (Registration of Contract) Regulations, 1965 had not been complied with as application was required to be made before the import and after obtaining the Import Licence. 6. In reply, Shri Chatterjee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mere recommendation is obtained from the District Industries Centre. 8. We also notice that a provisional registration certificate was given on 7-6-1980 for manufacture of ophthalmic lenses and other optical goods. On 31-10-1980, the District Industries Centre mentions import under OGL and says the project is quite independent and complete and recommends assessment under Heading 84.66 of the optical profile grinding machine. According to the Board s order on which Shri Chatterjee strongly relies, the imported machine is not covered by this description but is a machine tool. Moreover, the Industrial licence was issued on 18-12-1980 whereas the Bill of Entry had been filed on 3-11-1980 and application for registration of the contract was m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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