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        Case ID :

        1988 (6) TMI 199 - AT - Customs

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        Specific import classification prevails over general description, excluding Open General Licence for photocopying machine components. Imported plastic moulded components were treated as covered by the specific policy entry for components of photocopying machines rather than the general ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Specific import classification prevails over general description, excluding Open General Licence for photocopying machine components.

                              Imported plastic moulded components were treated as covered by the specific policy entry for components of photocopying machines rather than the general entry for plastic components. Applying paragraph 21(f) of the Import & Export Policy, an item described in the relevant appendices cannot be imported under Open General Licence unless the policy expressly allows it, and the specific description prevails over the general one. On that basis, OGL eligibility was denied and confiscation was upheld, although the redemption fine was reduced in light of the circumstances.




                              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.


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