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Issues: Whether, under General Note (3) of Appendix 17 of the Import and Export Policy for April 1983 to March 1984, Snap Fasteners and Zip Fasteners could each be imported up to 5% of the value of the licence, or whether the 5% ceiling applied to both items taken together.
Analysis: The Note states that import of each of the specified items shall not exceed 5% of the value of the licence. Snap Fasteners and Zip Fasteners are separately listed as distinct items in the relevant appendix and nothing in the language of the Note indicates that they were to be treated jointly. The placement of both items in the same clause did not alter their separate identity. A departmental clarification could not amend the policy or bind the Court, and such a change could only be made by public notice under the policy framework.
Conclusion: The ceiling of 5% applied separately to Snap Fasteners and to Zip Fasteners, and the petitioners were entitled to import Snap Fasteners notwithstanding earlier import of Zip Fasteners of equivalent value.
Ratio Decidendi: Where an import policy uses the expression "each of the following items," distinct items listed separately are to be construed independently unless the policy expressly indicates a combined ceiling.