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TMI Blog2000 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... five items. They being : (i) Rolland four colour offset printing machine, (ii) Pre-press register system for the above, (iii) High speed letter press rotary ticket printing machine, (iv) Colour scanner, and (v) Graphic Art Films in various sizes. This was being done under the provisions of Project Imports (Registration of Contract) Regulations, 1965 (unamended) and more particularly under Regulation No. 3 thereof. It was the claim of the petitioners that they were importing the aforementioned machinery and were entitled to the registration of the contract and, as a result, were also entitled to the lesser duty as covered by Entry 84.66. Both the authorities did not accept this claim of the petitioners and, therefore, the petitioners approached this Court by way of a writ petition. 4.It is an accepted position that if the contract is registered then, the petitioners get the benefit of the lesser duty on the aforementioned machinery under Tariff Entry No. 84.66. The learned single Judge has, however, held that the petitioners were entitled to the registration of contract even in respect of the fifth item, i.e. Graphic Art Films as the Graphic Art Films were necessary for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into the dictionary meaning. "Raw material" means that out of which any process of manufacture makes the articles it produces. Thus there cannot be any raw material for maintenance initial filing up or for that reason some startup chemicals. It is too far fetched to think that the framers of this Tariff would have this in mind. Hence there is an inherent defect in the very structure of the Heading 84.66(ii). Thus our claim for the benefit of project import on principles of natural justice is maintainable under law". The learned Additional Solicitor General points out that in the wake of this stand by the petitioner, the learned single Judge could not have reverted back to Entry No. 84.66 (i) and could not have held that the item of Graphic Art Films was necessary for setting up of an unit, which was not even the case of the petitioner. As a second contention in support of the appeal, the learned Additional Solicitor General points out that the finding given by the learned single Judge is basically incorrect because the language of Entry No. 84.66(i)(d) has a necessary reference to the items covered by clauses (a), (b) and (c) and it could never be said that the Graphic Art Film ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the economic development of the country notify in the Official Gazette in this behalf : Provided these are imported (wherein one or in more than one consignment) against one or more specific contracts which have been registered with the appropriate Customs House in the manner prescribed by Regulations which the Central Board of Excise and Customs may make under Section 157 of the Customs Act, 1962 (52 of 1962) and such contract or contracts has or have been so registered before any order is made by the proper officer of Customs permitting the clearance for home consumption, or deposit in a warehouse of items, components or raw materials; (ii) All spare parts, other raw materials (including semi-finished material) or consumable stores imported, as a part of a contract or contracts, registered in terms of sub-heading(i) provided the total value of such spare parts, raw materials, and consumable stores does not exceed 10% of the value of the goods covered by sub-heading(i) and further provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in sub-heading(i)." 10.A plain reading of Entry No. 84.66 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... films of various sizes are not necessary for the maintenance of the machineries imported under 84.66(i). In other words, test working of the machinery can by no stretch of imagination be equated to maintenance of the machinery". According to the learned Additional Solicitor General this is a complete answer to the appeal by the writ-petitioner who wants to fall back upon sub-heading (ii) of Entry No. 84.66 but, we shall come to that question later on. 12.Our attention was also drawn to the observations in paragraph 4 where the learned Judge proceeds to observe as under : "But there is some substance in the argument that initial setting up of the unit may require some graphic art films to test work the machinery. After all, the petitioner has not sought to import a large quantity of graphic art films. The quantity sought to be imported seems to suggest that it was mainly intended to test work the machinery after erection work. This is precisely the reason why they have imported graphic art films of all sizes so that the machinery can be test worked with all sizes of graphic art films." The learned Additional Solicitor General was at pains to point out that there was absolutely n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... canon of interpretation that the specific words cannot be omitted while interpreting a particular provision. For these reasons, we do not accept the contention raised by the learned counsel appearing on behalf of the petitioner. 14.The learned counsel further said that the application was made with the recommendation of the Director General - Technical Development. He points out that the Director General - Technical Development was essentially an authority who could not be said to be a busybody when he is functionally connected with the subject which is being considered. We have absolutely no quarrel with his contention that the Director General - Technical Development cannot be said to be a busybody or an outsider but, the fact cannot be forgotten that the opinion/recommendation of the Director General - Technical Development does not have any statutory force. The language of Regulation No. 3(2) does not anywhere bring in the concurrence of the Director General of Technical Development and his concurrence is necessary only where the imports are made by the Central Government, any State Government, Statutory Corporation, Public Body or Government Undertaking run as a Joint Stock C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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