TaxTMI 
TaxTMI 
1990 (7) TMI 243
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....ng of Lamda 3B UV-VIS Spectrophotometer, RS-232C Accessory, I F Lamda 3 II software, PECUV software, Model 3600 Data Station, PR 100 Printer, Integrating sphere, paid of cells cite ca 10 mm patn length and MULT software and sought for clearance under OGL Appendix 2, Sr. No 25(6) of AM 84 of the Policy. The clearance was objected to by the department on the ground that the same was computer system and hence hit by the provisions of Para 22 of Chapter 5 of AM 83-84 Policy and the prior permission from the Department of Electronics had not been obtained and hence not importable under OGL. A show cause notice was waived and personal hearing was given where after considering the catalogues produced by the appellants, the authorities below came t....
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.... of AM 1983-84 Policy. He also took me through the definition of the computer system as specified in para 5(9) of the Policy and submitted that here is nothing but a computer system which is sought was to be imported and that the order passed by the authority below is just and proper and calls for no interference. 5. Two issues arise for my determination : (1) Whether the item imported is a computer system ? (2) Whether the import thereof is permissible under OGL, without complying with the requirements of Chapter 5 of the Policy AM 1983-84? 6. Considering the first point, the appellants themselves have produced a literature relating to the item imported, and the catalogue clearly mentions that it is a completely micro computer controll....
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.... going to examine the conditions applicable, it may be noted that para 9 of the said Chapter reads as under: "An Actual User may apply to the concerned licensing authority for the import of any other Capital Goods which he requires, in the manner and form laid down in the Hand Book of Import-Export Procedures 1983-84. But so far as Computer Systems are concerned, the provisions of Chapter 5 of this book shall be followed." Use of the word "any other Capital Goods" indicates that this provision is for the goods other than those listed in para 7, and the most significant portion in the said para 9 is the last line, which makes a special mention for import of computer system. Reading of the provisions of Paras 7 and 9 conjointly, a clear imp....