1987 (11) TMI 268

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...., for the Respondents. [Order per : K.L. Rekhi, Member (T) ]. - The appellants had an Import Licence which included the following goods: - "VIDEO MAGNETIC TAPE IN ROLLS, PAN CAKES, JUMBO ROLLS, REELS, ALL FORMS EXCLUDING VIDEO CASSETTES." The above description corresponded to entry 470(22) of Appendix-5 of the Import Policy for April 1983 to March 1984. Against this licence, the appell....

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....ard both sides and have carefully considered the matter. We find that the Import Licence of the Appellants covered Video Magnetic Tapes in all forms. There was nothing in the licence to suggest that Appendix 3 should be read into the licence and the goods described in Appendix 3 treated as having been excluded from the scope of the licence. We, therefore, find force in the appellants' submission t....