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Issues: Whether the imported plastic moulded components were eligible for import under Open General Licence, or whether they were covered by the specific entry for components of photo-copying machines and consequently not entitled to OGL; and whether the confiscation and penalty required interference.
Analysis: The competing entries were the general description in Appendix 6, List 8, Part I, Serial No. 516 covering plastic extruded/moulded/fabricated components or products, and the specific description in Appendix 3, Part A, Serial No. 470 covering components of photo-copying machines excluding electronic components. Under paragraph 21(f) of the Import & Export Policy Book, April 1985 - March 1988, an item in Appendices 2, 3, 5 or 8 with a specific or generic description precludes import under Open General Licence unless the policy clearly permits it. The Tribunal held that the goods were capable of falling under both entries, but the more specific entry relating to photo-copying machine components prevailed over the general plastic-components entry.
Conclusion: The goods were not eligible for import under OGL and the confiscation was upheld.
Final Conclusion: The appeal failed on the classification and OGL eligibility issue, but the redemption fine was reduced in view of the circumstances.
Ratio Decidendi: Where an imported item answers both a general entry and a specific entry in the Import & Export Policy, the specific description governs and OGL availability is excluded unless the policy expressly permits import.