TaxTMI 
TaxTMI 
1992 (9) TMI 195
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.... the 1990-93 Import Policy was not permissible. The Additional Collector has given the option to the appellants to clear the goods on payment of a fine of Rs. 60,000 in lieu of confiscation and has also imposed a penalty of Rs. 20,000 under Section 112 of the Customs Act, 1962 besides denying the claim for exemption from duty under Notification 208/81-Cus, dated 22-9-1981 on the ground that the goods are not life saving equipment because the manufacturer's own instructions printed on the cans are as follows :- "The Oxygen inside the can is not intended as a substitute for oxygen prescribed by a doctor nor as a medical or life saving equipment. ' (Emphasis supplied) 2. The appellants' ground of appeal is that the instruction on the can....
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....while discussing the significance of titles and headings of sections in a statute while interpreting the statute itself in the following words :- "Under Section 180 of the Uttar Pradesh Tenancy Act, 1939 a remedy was provided for ejectment of a person who was retaining possession of land 'otherwise than in accordance with the provisions of the law for the time being in force'. The question before the Supreme Court was whether a person having no title but retaining possession by virtue of an order passed under Section 145, Criminal Procedure Code could be ejected under the aforesaid provision. In reaching the conclusion that such a person could be ejected the Supreme Court construed the words 'possession in accordance with the law for the....
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....ame modem statutes are regarded as preambles to those sections. They cannot control the plain words of the statute but they may explain ambiguous words". 8. We are concerned here with the interpretation of Appendix 6, List 2 which is a "List of Life Saving Equipment allowed for import under Open General Licence" and it is in this list at Serial No. 6 that Compressed Air Breathing Apparatus is listed. Therefore, while interpreting the entry as such one cannot start with the premise that there is any ambiguity or conflict between the heading and the individual entries. Nor has it been the claim of the appellants in the Memorandum of Appeal. The appellants are claiming clearance under the OGL which is an Open General Licence and is in the n....
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....rom the contextual scheme 9. Therefore, while interpreting the entry in the OGL, we cannot overlook the heading of List 2 which is list of 'Life Saving Equipment, allowed for import under Open General Licence.' Thus, Compressed Air Breathing Apparatus figuring at Sl. No. 6 has to be a Life Saving Equipment and, to the extent to which the manufacturer himself does not consider it to be so, its import under the OGL is not permissible. During the hearing, the learned SDR had read out to us from the other inscription on the cans which shows that the pack is intended to provide energy to athletes to enhance their performance and to get over the fatigue before or after a strenuous work-out and provides instant boost of energy for virtually any....