1996 (2) TMI 135

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..... ol, Advocate, with him), for the appellants. Mr. K. Ramkumar, Advocate, for the respondents. [Order]. - The appeal upon certificate impugns a judgment of a Division Bench of the Karnataka High Court. 2.The respondent had imported miniaturised switches for use in electronic hearing aids which it manufactured. It appears that there are two types of such switches, the conventional one then .....

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..... used in the manufacture of hearing aids at the time of publication of the Import Policy for the relevant year, namely 1977, and that these words could not be said to include any other type of switch even if such other type of switch could be used in the manufacture of hearing aids. The Division Bench observed, in our view, very rightly, that such an interpretation overlooked that industry was not .....

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..... erpretation of Import Policy or Customs Tariff. Both must be read as they stand on the date of importation and whatever is reasonably covered thereby must be allowed to be imported regardless of the fact that it was not in existence or even contemplated when the policy or tariff was formulated. 5.The appeal is dismissed. The bank guarantee given by the respondent pursuant to the order of this Co .....

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