Specific import policy entry overrides general Open General Licence claim; new classification plea raised for the first time is not entertained.

Imported goods were treated as specifically covered by a restrictive entry in the ITC Policy, 1985-88, so the specific licence requirement prevailed over a general Open General Licence claim. The commentary also notes that a broader OGL entry cannot override a direct policy restriction for the same goods. A separate plea to classify the goods under a different chapter was not considered because it had not been raised before the lower authorities. The result was that the import required a licence, while the alternative classification argument remained unexamined.

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Issues: Whether the imported fully loaded PCB was entitled to clearance under Open General Licence as a fixture under Appendix 6, Sl. No. 6 of the ITC Policy, 1985-88, or was specifically covered by Sl. No. 113 of Part B of Appendix 2 requiring a licence.

Analysis: The imported goods were found to be specifically covered by Sl. No. 113 of Part B of Appendix 2 of the ITC Policy, 1985-88. The specific entry prevailed over the more general claim for Open General Licence under Appendix 6, Sl. No. 6, and the policy provisions could not be overridden by the general OGL entry. The alternative contention regarding classification under Chapter 85 instead of Chapter 84 was not entertained, as it had not been raised before the lower authorities.

Conclusion: The claim for Open General Licence failed, and the import required a licence. The alternative classification plea was not adjudicated. The decision was against the assessee.

Final Conclusion: The appeal did not succeed, and the impugned order was left undisturbed.

Ratio Decidendi: Where imported goods are specifically covered by a restrictive policy entry, the specific prohibition prevails over a general Open General Licence entry, and a new classification plea not raised below will not be entertained for the first time in appeal.

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