1989 (1) TMI 281

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....or export production of Lipstick and cosmetics in the Kandla Free Trade Zone imported second hand machinery for the manufacture of Lipstic. They sought for clearance in terms of Appendix 21 of the Policy. However, the same was objected to on the ground that the goods were not figuring in Appendix 2 eligible for import under OGL. The goods were, therefore, ordered confiscation but allowed redemption. There were three consignments covered by three different Bills of Entry. The total redemption fine imposed in respect of the three consignments is Rs. 12,284.00. The appeal is against the order of confiscation and imposition of redemption fine. 4. Shri Gupta, on behalf of the appellants, contended that the units working in the Free Trade Zone....

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....2 the Collector was justified in ordering confiscation. 6. Shri Gupta, however, contended that the categories of importers are specified in Appendix 2 itself. Hence the units in the Free Trade Zone cannot come under the various categories referred to in Para 230. In the case of units functioning under Free Trade Zone, they are distinctly covered by Appendix 21 for import of their requirements. 7. After hearing both sides and perusing the available records. We find that the question to be decided in this case is whether Appendix 21 is exclusive for the units in the Free Trade Zone. Even if they satisfy the conditions and procedural requirements for the import of the goods as prescribed under Appendix 21, whether they are also bound by ....