Specific import policy entry prevails over broader tool and die steel description, protecting licensed goods from confiscation.

Flats of tool and die steel imported under an actual user licence were analysed under competing entries in the Import Export Policy 1984-85. The specific entry for flats of all grades of alloy steel in Appendix 4, Part-C was treated as governing because tool and die steel with the stated chromium and carbon content was treated as alloy steel, while the broader entry for forged or rolled tool and die steel in Appendix 3, Part-B did not specifically cover flats. Applying the rule that a more specific entry prevails over a generic or differently worded description, the goods were held to fall within the licence and not to be liable to confiscation on that basis.

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Issues: Whether flats of tool and die steel imported under an actual user licence were covered by Serial No. 4 of Appendix 4, Part-C of the Import Export Policy 1984-85 or by Serial No. 9(b) of Appendix 3, Part-B.

Analysis: Serial No. 4 of Appendix 4, Part-C permits flats of all grades of alloy steel not elsewhere stated, subject to specified exclusions. The imported goods were flats of tool and die steel, and the policy clarification treated tool and die steel with the stated chromium and carbon content as alloy steel. Serial No. 9(b) of Appendix 3, Part-B referred to forged or rolled tool and die steel in rectangular or square cross-section, but it did not specifically mention flats. Applying the policy rule that the more specific entry prevails over a generic description, the flat-based entry in Appendix 4, Part-C was held to be the governing one.

Conclusion: The goods were covered by the import licence and were not liable to confiscation on the footing adopted by the Collector.

Final Conclusion: The impugned confiscation and redemption fine orders were set aside and the appeals were allowed with consequential relief.

Ratio Decidendi: Where the import policy contains a specific entry covering flats of all grades of alloy steel, that entry prevails over a broader or differently worded description for tool and die steel, and the goods must be classified accordingly.

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