Import policy classification by Vicat softening point prevails over general OGL wording for PVC film imports.

Import policy classification turned on the specified Vicat softening point, not on a broader description of embossed PVC film. PVC film with a Vicat softening point of 60 C fell within the specific Appendix 3 entry for polyvinyl chloride plastic film and sheets up to 70 C, and that restrictive entry prevailed over the more general Open General Licence reference to embossed PVC film in Appendix 6. Technical literature could not override the express policy criterion. As the goods were covered by the restrictive schedule, Para 21(f) excluded Open General Licence eligibility and the import was treated as restricted.

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Issues: Whether PVC film with a Vicat softening point below 70 C could be treated as covered by the Open General Licence entry for embossed PVC film, and whether the specific Appendix 3 entry excluded such import from OGL eligibility.

Analysis: The imported goods were PVC film with a Vicat softening point of 60 C. The policy contained a specific Appendix 3 Part A entry for polyvinyl chloride plastic film and sheets of all sorts up to 70 C Vicat softening point, while Appendix 6 covered PVC film with embossing, engraving and texturised finish. Even assuming the film was embossed, the decisive factor was the softening point, and the policy required classification on that basis. Technical literature suggesting that Vicat softening point may not be ideal for PVC could not override the express policy criterion. Since the goods fell within Appendix 3, Para 21(f) excluded OGL eligibility.

Conclusion: The import was not eligible under OGL and the confiscation order was sustained.

Final Conclusion: The appeal failed because the goods were correctly treated as restricted importable goods under the specific policy entry, and the general OGL claim could not prevail.

Ratio Decidendi: Where import policy classifies goods by a specified technical criterion, that express criterion governs classification and excludes resort to a more general open licence entry if the goods fall within the restrictive schedule.

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