Specific import entry prevails for ultrasonic transducers, excluding them from the restricted category of complete instruments.

Ultrasonic transducers imported as spares for grinding machines were held classifiable under Entry 736 of Appendix 6 List B Part I, not under the restricted ultrasonic devices entry in Appendix 8. The policy scheme treated Appendix 8 as applying to complete restricted instruments, while Entry 736 specifically covered sensors and transducers, including feedback elements. As the transducers were not complete measuring or scientific instruments, the specific, less restrictive entry prevailed and the restrictive classification could not be sustained. On that construction, the import restriction and confiscation order were set aside, and relief followed.

---

---

Issues: Whether ultrasonic transducers imported as spares for grinding machines were classifiable under Entry 736 of Appendix 6 List B Part I of the Import Policy for 1990-93 or under Entry 32 of Appendix 8 as restricted ultrasonic devices.

Analysis: Entry 736 specifically mentioned sensors/transducers including feedback elements, while Entry 32 referred to ultrasonic devices. The policy scheme, including Para 36(1), indicated that Appendix 8 was intended for complete restricted instruments and not for parts or components. A transducer, though capable of being described as a device in a general scientific sense, could not by itself function as a complete measuring or scientific instrument. On that construction, complete ultrasonic instruments would fall in Appendix 8, but transducers specifically named in Appendix 6 would remain outside the restricted entry.

Conclusion: The transducers did not fall under Appendix 8 and were covered by Entry 736 of Appendix 6 List B Part I.

Final Conclusion: The confiscation and import restriction order could not stand, and the appellant was entitled to relief.

Ratio Decidendi: Where a goods item is specifically named in a less restrictive import policy entry and the competing restrictive entry is aimed at complete instruments, the specific entry prevails and a component that is not a complete instrument cannot be treated as a restricted device.

---