Broad solvent entry under import policy included propylene glycol, barring stock-and-sale import under the listed exception.

An import policy exception limited to specifically listed items was construed to cover propylene glycol under the broad entry for solvents in item 63 of Part II of List 8. Its additional uses and the importer's reliance on prior clearances did not remove it from that generic description, and earlier mistaken clearances under another policy period created no enforceable right. On that basis, import for stock and sale under paragraph 19 was not permissible, and the confiscation with redemption fine was upheld.

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Issues: Whether propylene glycol was covered by item 63 of Part II of List 8 of Appendix 10 of the Import Policy AM 1984 as a solvent, and therefore not eligible for import for stock and sale under paragraph 19 of Appendix 10.

Analysis: Paragraph 19 of Appendix 10 permitted import by persons other than Actual Users (Industrial) only in respect of specified items placed in List 8. List 8 distinguished between items reserved for Actual Users, items available against licences subject to actual use, and items available for stock and sale. The disputed goods were not specifically listed in Part III. The deciding question was whether they fell within item 63 of Part II, described broadly as solvents. A generic entry covering all solvents was held to include propylene glycol if it was a solvent, and the importer's reliance on other uses and predominant use did not take the goods out of that entry. Earlier clearances of similar goods during another policy period were held not to create an enforceable right or precedent.

Conclusion: The goods were correctly treated as covered by item 63 of Part II of List 8, and their import for stock and sale was not permissible. The confiscation and redemption fine were upheld.

Final Conclusion: The appeal failed in substance and the customs authorities' view that the import was not covered by the stock-and-sale exception was sustained.

Ratio Decidendi: Where an import policy exception is confined to specifically listed items, a broad generic entry such as solvents will include the goods if their admitted character falls within that description, notwithstanding additional uses or prior mistaken clearances.

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