1987 (4) TMI 249

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....f Customs confiscated the goods saying that they were not covered by the TRA produced for their clearances. In terms of paragraph 204(1) of the ITC policy for 1985-88. The manufacturers and exporters holding valid REP licence issued in his own name against export of select products manufactured by him, can import within the cover of the REP licence items of raw materials, components, spares and packing material which are related to the select products exported or manufactured by him either in the same factory as the one from which the goods were exported against the REP licence or some other factory of the same name of the manufacture. The Collector concluded that the word 'or' used in the relevant paragraph is to be interpreted "as a conju....

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....ot be said to require importation of materials to be used in the manufacture of umbrellas because umbrellas are not their export product. The select export product in their case is cut and polished diamonds and it is to these products that their importation should relate under their REP licence. He agreed totally with the Collector that the word 'or' used in paragraph 204(1) is to be interpreted as a conjunctive and not as a disjunctive. 4. Unfortunately, it is difficult to agree with the department The word 'or' is always a conjunctive and this can be seen by consulting the Shorter Oxford English Dictionary which defines the word as conjunctive and "a particle coordinating two (or more) words phrases or clauses, between which there is an ....

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....ision for cases where the select products manufactured are not exported. We will therefore have to examine whether the word 'or' used in paragraph 204(1) of the ITC policy in question, which forms the cass belli for the two parties is a disjunctive; or a conjunctive (copulative) as the Collector thinks. 6. The word occurs twice "......components consumables, spares and packing material which are related to the select products exported or manufactured by him either in the same factory as the one from which the goods were exported against the REP licence concerned or some other factory of the same name of the manufacturer". If, as claimed by the department the word 'or' was a conjunctive, the words "some other factory of the same name of the....