1987 (11) TMI 268

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....der 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 appellants imported the goods which, on ....

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....nsidered 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 that when the licence said "all forms....