Import licence exemption for catalogues and data books upheld under the relevant import notification

Imported catalogues and data books were treated as covered by Notification No. 13(RE)/92-97 dated 02.01.1996, so no specific import licence was required for their clearance. The Tribunal noted that the appeal did not explain why the notification was inapplicable and accepted the lower appellate authority's finding that the goods fell within the notification during the relevant licensing period. The Revenue's challenge therefore failed, and the importer's relief remained undisturbed.

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Issues: (i) Whether the imported catalogues and data books required a specific import licence, or were covered by Notification No. 13(RE)/92-97 dated 02.01.1996.

Issue (i): Whether the imported catalogues and data books required a specific import licence, or were covered by Notification No. 13(RE)/92-97 dated 02.01.1996.

Analysis: The Tribunal noted that the appeal did not disclose any reason why the notification was inapplicable to the goods. Since the notification governed the relevant licensing period and the lower appellate authority had found that it covered the imported goods, the Tribunal accepted that the import did not require a specific licence for clearance.

Conclusion: The imported goods were covered by Notification No. 13(RE)/92-97 dated 02.01.1996 and no specific import licence was required.

Final Conclusion: The Revenue's challenge failed, and the importer's relief granted by the lower appellate authority was left undisturbed.

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