Actual user (industrial) import eligibility upheld where moulds were intended for manufacturing use, avoiding licence requirements.

An import policy entry for "actual users (industrial)" was applied by reading that phrase with the policy definitions of actual user and actual user (industrial), so eligibility turned on whether the imported moulds were intended for use in an industrial undertaking for manufacturing. The provision was treated as beneficial and not subject to a narrow construction where no prohibition existed. On that basis, the importers qualified as actual users despite the SSI certificate not specifically mentioning dashboards at the time of import, and the moulds were covered by the policy without requiring an import licence. Confiscation and fine were therefore unsustainable.

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Issues: Whether the import of moulds was covered by Serial No. 6 of Appendix 6 of the relevant Import Policy and whether the appellants satisfied the requirement of being actual users (industrial) notwithstanding the SSI certificate not specifically mentioning dashboards at the time of import.

Analysis: The eligible category under Serial No. 6 was "actual users (industrial)". That expression had to be read with the definition of "actual user" and "actual user (industrial)" in the relevant policy, which focused on use of the imported item in an industrial undertaking for manufacturing operations. The policy entry was treated as a beneficial provision and not as one warranting a narrow construction unless the item was otherwise prohibited. On the facts, the moulds were intended for use in the appellants' industrial undertaking for manufacture of dashboards, and the later amendment of the SSI certificate supported that position.

Conclusion: The appellants were eligible importers under the policy, and the goods did not require an import licence.

Final Conclusion: The confiscation and fine were unsustainable, and the appeal succeeded with consequential relief.

Ratio Decidendi: An import policy entry for actual users (industrial) must be construed in light of the policy definition of actual user and applied according to the intended industrial use of the imported goods, rather than confined by a narrow reading of the importer's ancillary certification where no specific prohibition exists.

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