Import policy interpretation favours importer where competing constructions are possible for machine classification under Open General Licence.

An imported second-hand multi-spindle copying, duplicating and profile milling machine was construed as falling within Item No. 12 of Appendix-I Part-B of the Import Policy 1985-88 and was therefore eligible for import under the Open General Licence. The entry was read on its own terms, and the technical material showing that special-purpose milling machines may have horizontal, vertical and angular spindles supported the importer's case. Where doubt remained about the scope of an import policy entry, the interpretation beneficial to the importer was preferred. The competing expert material was treated as insufficient to displace that construction, and the impugned order was set aside.

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Issues: Whether the imported second-hand multi-spindle copying/duplicating and profile milling machine fell within Item No. 12 of Appendix-I Part-B of the Import Policy 1985-88 and was therefore eligible for import under the Open General Licence.

Analysis: The machine had one vertical spindle and one horizontal spindle, and the technical material relied on showed that special-purpose milling machines may have horizontal, vertical and angular spindles operating either one after another or simultaneously. The competing expert material was treated as insufficient to displace the importer's case. The entry in the Import Policy was construed on its own terms, and where any doubt remained as to the scope of the entry, the interpretation beneficial to the importer was preferred.

Conclusion: The machine was held to fall within Item No. 12 of Appendix-I Part-B of the Import Policy 1985-88, and the import was treated as permissible under the Open General Licence.

Final Conclusion: The impugned order was set aside and the appeal succeeded, with consequential relief according to law.

Ratio Decidendi: Where the scope of an import policy entry is open to doubt, and the competing constructions are equally possible, the construction favourable to the importer must be adopted.

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