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        Central Excise

        2000 (5) TMI 317 - AT - Central Excise

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        Broad import licence coverage for fax machines prevails where policy restrictions do not expressly exclude the equipment. A broad import licence for data communication, transmitting and receiving equipment was stated to cover fax machines where no specific exclusion appeared ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Broad import licence coverage for fax machines prevails where policy restrictions do not expressly exclude the equipment.

                              A broad import licence for data communication, transmitting and receiving equipment was stated to cover fax machines where no specific exclusion appeared in the endorsement. The policy provisions on office machines were read as regulating imports by registered exporters for their own use and as limiting use of the capital goods route to expand permitted quantities, not as a blanket bar on fax machines otherwise authorised by licence. Contemporaneous licensing practice was noted as treating fax machines as non-OGL capital goods. On that basis, the endorsements were treated as valid for fax machines and the import was to be allowed in accordance with the licence.




                              Issues: Whether the import licences permitting import of data communication, transmitting and receiving equipment covered fax machines, and whether the import policy provisions regarding office machines barred such import.

                              Analysis: The licence description was held broad enough to include fax machines, and there was no specific exclusion in the endorsement. The policy provisions dealing with office machines were read as regulating imports by registered exporters for their own use and as limiting resort to the capital goods procedure to enlarge the permitted quantity, not as prohibiting import of fax machines where the licence otherwise authorised them. Contemporaneous licensing practice also showed that fax machines were treated as non-OGL capital goods.

                              Conclusion: The endorsements were valid to cover fax machines, and import of the goods could not be denied.

                              Ratio Decidendi: Where a licence broadly permits import of a class of equipment and does not specifically exclude fax machines, and the policy restrictions on office machines do not expressly prohibit such import under the relevant endorsement, the import must be allowed in accordance with the licence.


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                              ActsIncome Tax
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