Harmonious construction of import policy upheld specific licence coverage for paraffinic oils used as rubber plasticizers.

Paraffinic oils suitable for use as rubber plasticizers were treated as covered by the specific import licence description, because the latest chemist's opinion and the manufacturer's literature supported that technical characterisation. Reading Appendix 5 and Appendix 9 harmoniously, the specific policy entry for paraffinic oils was held not to be displaced by the general White Oil description, so paragraph 240(a) did not defeat licence coverage. The import was therefore accepted as within the licences, and the contrary order was set aside, while tariff classification and rate of duty were left undecided.

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Issues: Whether the import licences produced were valid to cover the imported goods as Paraffinic Rubber Plasticizers, or whether the goods were to be treated as White Oil falling under Appendix 9 and thus outside the scope of the licences.

Analysis: The goods were ultimately accepted on the basis of the latest chemist's opinion as paraffinic oils suitable for use as rubber plasticizers. The earlier view that they were White Oil had been formed without the manufacturer's literature and product specifications. Reading Appendix 5 and Appendix 9 together, the relevant policy entries were construed harmoniously so that paraffinic oils recognisable as rubber plasticizers retained meaning under Appendix 5 and were not displaced by the general description in Appendix 9. On that construction, the goods were not treated as falling in Appendix 9, and the restriction in paragraph 240(a) was not applied to defeat the specific licence coverage.

Conclusion: The licences were valid to cover the importation of the goods, and the Collector's order was set aside.

Final Conclusion: The appeal succeeded and the import was held to be covered by the licences, with consequential relief to the appellants, while the tariff classification and applicable rate of duty were left undecided.

Ratio Decidendi: Where a specific import description in the policy can reasonably embrace the goods on their technical characteristics, a harmonious construction of competing policy entries must prefer the specific coverage and prevent a general entry from rendering the specific entry redundant.

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