Inclusive import policy entry construed broadly to cover electronic circuit testers, making the licence valid and confiscation unsustainable.

An inclusive import policy entry under Appendix I Part B, Serial No. 10(140), was construed in its enlarging sense because the phrase "includes" extended the scope beyond equipment for milk analysers or calibrators. Since electronic circuit testers and multimeters were specifically mentioned within that entry, the imported goods were treated as covered by the relevant licence. On that construction, the alternative entry at Serial No. 10(60) did not need to be examined. The confiscation order was therefore unsustainable, and the import was held to be covered by the policy entry with a valid additional licence.

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Issues: Whether the imported electronic circuit testers multimeters were covered by Serial No. 10(140) of Appendix I Part B of the Import & Export Policy Book 1985-88 and whether the additional licence produced was valid for the import.

Analysis: The goods were described in the invoice and bill of entry as electronic circuit testers multimeters and the relevant licence referred to OGL Appendix I Part B, Serial No. 10(140). That entry was treated as an inclusive one, and the word "includes" was applied in its enlarging sense. On that construction, electronic circuit tester was specifically mentioned in the entry and the description could not be restricted only to equipment for milk analysers or calibrators. As the goods were held to fall within Serial No. 10(140), the alternative entry at Serial No. 10(60) did not require determination.

Conclusion: The imported consignment was covered by Serial No. 10(140) and the additional licence was valid, so the confiscation order was unsustainable.

Final Conclusion: The confiscation was set aside and the import was held to be covered by the relevant policy entry, resulting in success for the appellant.

Ratio Decidendi: An inclusive policy entry must receive an enlarging construction, and where the imported goods are specifically mentioned within that inclusive description, the licence covering that entry is valid for the import.

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