TaxTMI 
TaxTMI 
1988 (1) TMI 198
X X X X Extracts X X X X
X X X X Extracts X X X X
....import licences issued under the Registered Exporters Policy against Export piwluekspoup A 82(i). Their licences included "electroplating salts and brighteners" as one of the specific items of import. The appellants sought clearance of Potassium Cyanide against this entry. The Collector has held that this entry did not cover the goods and that.-Iherefore, the licences were not valid for the following two reasons:- (1) The generic description "electroplating salts and brighteners" could cover such items as found widespread and general use in electroplating. Potassium Cyanide had a rare or scant application in electroplating. It could not, therefore, come under the generic entry in the import licences. This had been clarified in the Public N....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by the appellants. But since the Bombay Custom House Public Notice is based on the technical advice of an expert chemist, we take ft that the use of Potassium Cyanide in electroplating would be rare or scant. Yet,we have not been shown anything in the Import Policy for the period 85-88) which says that a salt finding a minor application in electroplating is not be considered an electroplating salt. On the contrary, the Bombay Custom House mentioned by name five different chemicals, including Potassium Cyanide and Sodium Cyanide which found, according to the said Public Notice, scant use in electroplating. Some eight months later, the iicencing authority issued a Public Notice to amend the.lmport Policy showing that unpprt of Sodium Cyanide ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... were to give an overriding fore a to paragraph 21 (c) over all other Appendices in the Policy the concluding words would have been "in any of (he Appendices" and not "in any of these Appendices. The items permissible to the Registered Exporters are contained in Appendix 17 of the Policy. This Appendix is more or less a self-contained one and it contains its own .conditions and limitations. The only condition in this Appendix, which is relevant for the discussion before us, is condition No.5 which reads as under: - "5. No import of an item appearing in Appendix 2 shall be allowed against REP licences, except if an item appearing in Appendix 2 Part B is specifically described for import either under Cd. 4 or under Col. S or against an Advan....