Import Policy classification controlled REP licence use; stamping foils needed specific endorsement and were not covered by the licences.

Paragraph 30(1)(c) of the Import Policy A.M. 1978 confined export-linked imports to the items listed in Annexure II and to the exports specified against each item. Exporters of plastic bangles were therefore entitled only to the items covered by the relevant entries, while stamping foils fell under a different serial linked to trimmings and embellishments for ready-made garments, hosiery and knitwear. Their use in the plastic industry did not change that policy classification. As no specific endorsement under Paragraph 30(2) had been obtained, the REP licences did not validly authorise the import, and the appeals failed.

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Issues: Whether stamping foils imported by the appellants were export-linked import items covered by the Import Policy and whether the REP licences obtained against exports of plastic bangles permitted their import without specific endorsement.

Analysis: Paragraph 30(1)(c) of the Import Policy A.M. 1978 made Annexure II the export-linked import list, permitting import only against the exports of the products indicated against each listed item. The appellants, as exporters of plastic bangles, fell within the category entitled only to the items specified at Serial Nos. 2 and 14. Stamping foils were placed under Serial No. 76 against the generic description "Trimmings & Embellishments" for ready-made garments, hosiery and knitwear, and the remarks column imposed value restrictions on those items. The fact that the foils were used in the plastic industry did not alter their classification under the policy. Since no specific endorsement under Paragraph 30(2) had been obtained, the licences could not validly cover the import of the goods.

Conclusion: The stamping foils were not importable under the appellants' REP licences without specific endorsement, and the rejection of the appeals was justified.

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