Import policy entries must be read in context, and specific restricted listings override a general OGL description.

Import policy entries must be read in context, so the description "Lens thickness measure gauge (Caliper)" was treated as an ophthalmic instrument and not as a general precision measuring device. The imported goods were identified as vernier, dial and electronic calipers, and they were not shown to be ophthalmic equipment. Because the goods also fell within specific entries in Appendix 8, the exclusion in Paragraph 242(f) applied and the general OGL entry in List 9 of Appendix 6 did not permit import. The confiscation order was therefore justified and the relief granted to the importers was set aside.

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Issues: Whether the various calipers imported by the respondents were eligible for import under Open General Licence as lens thickness measure gauges under Item 20 of List 9 of Appendix 6, and whether their specific appearance in Appendix 8 excluded their importability under the policy.

Analysis: The relevant policy treated List 9 of Appendix 6 as covering ophthalmic equipment and instruments available for import by all persons. The description "Lens thickness measure gauge (Caliper)" was read as an ophthalmic item and not as a general precision measuring instrument imported merely because it could measure lens thickness. The imported goods were described and shown to be precision measuring instruments such as vernier calipers, dial calipers and electronic gauges, none of which were established as ophthalmic instruments. The policy scheme and Paragraph 242(f) excluded items specifically appearing in Appendices 2 to 5 or 8 unless clearly permitted. The goods also corresponded to specific entries in Appendix 8 as scientific and measuring instruments.

Conclusion: The calipers were not entitled to clearance under OGL, and the confiscation ordered by the Dy. Collector was justified.

Final Conclusion: The appellate orders granting relief to the importers were set aside and the original orders of confiscation were restored.

Ratio Decidendi: A goods description in an import policy must be read in its proper statutory and policy context, and an item specifically listed in a restricting appendix cannot be imported under a general OGL entry merely because it is capable of the stated use.

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