REP licences did not cover spare parts where the policy separately defined components and spares.

REP licences under para 192 of the ITC Policy 90-93 were held not to cover import of spare parts for paper making machines because the provision permitted only raw materials, components, tools, consumables, packing materials and instruments, and did not mention spares. The policy's separate definitions of "component" and "spare" showed that the terms were distinct, so the omission of spares was deliberate and had to be given effect. A broader trade-meaning approach was rejected because the policy contained clear internal definitions. The confiscation order was upheld and the appeal was dismissed in favour of Revenue.

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Issues: Whether REP licences issued under para 192 of the ITC Policy 90-93 A.M. covered import of spare parts for paper making machines.

Analysis: Para 192 permitted import of raw materials, components, tools, consumables, packing materials and instruments, but did not mention spares, even though Appendix 3 was headed to include spares. The policy itself separately defined "component" and "spare" in paras 7(15) and 7(16), showing that the two terms were distinct and that the omission of "spares" from para 192 was intentional. The broader interpretation adopted in the cited notification case did not apply because that decision turned on the absence of restrictive words and on trade meaning, whereas the present policy contained clear internal definitions.

Conclusion: The REP licences did not authorise import of the spare parts. The confiscation order was upheld and the appeal was dismissed in favour of Revenue.

Ratio Decidendi: Where the governing policy separately defines "components" and "spares" and the enabling provision omits spares while specifically referring to other permitted items, the omission must be given effect and spare parts cannot be treated as covered by the licence.

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