1988 (6) TMI 199

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....of Plain Paper Copier against Bills of Entry Nos. 10208, 10209 and 10210 all dated 6th June 1986, filed at the office of the Assistant Collector of Customs; Air Cargo Complex Bangalore. The cases were adjudicated by the learned Deputy Collector of Customs, Bangalore, vide her Order No. S: 10:246:86 dated Nil and S: 10:246:86 dated 3rd December 1986. On being aggrieved with the above orders, the ap....

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....try, the appellant stated that they do not propose to agitate against the Order-in-Appeal for the moment. 2. The appellant imported under Bin of Entry No. 10210 dated & June 86 goods described as Plastic Moulded Components (according to their appeal, Qrcler-in-Original notfyed). The appellant claimed clearance of the goods Under OGL on the ground that the goods were covered by Appendix 6 List 8 P....

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....ppendix 6, List 8 Part I Serial No,.513 is a general law whereas under Appendix 3, Part A, Heading 470 covers components of Photo-copying machines specifically. 5. I have considered the arguments of both the sides. The learned representative of the appellant claims that there was no exclusion under Heading 616 and that if at all necessary, the benefit of doubt should be extended to the importer a....

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....s Appendices as well as imports under OGLBule (f) in Para 21 lays down that; "any Item in Appendices 2,3, 5 or 8 with a specific-or a generic description will preclude the eligibility to its import under Open General Licence, except where the policy allows it oleariy". Heading 516 of Appendix 6 List 8 Part I Is beyond doubt a general and generic description whereas Item No. 470of Appendix 3 Part A....