1992 (7) TMI 222

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....s imported the aforesaid item and produced the licence dated 3-1-1985 available for import of restricted spares and when the same was objected to, as an alternative, they claimed clearance under OGL Appx. 1B, Item No. 2(9) of AM. 85-88. The same was not accepted by the Department and adjudication proceedings were initiated and ultimately, it was held by the adjudicating authority that the licence was not available for import of the subject consignment as they were not the spares but were instruments by themselves. So far as the OGL was concerned, the adjudicating authority came to the conclusion that this could not be the item figuring under Item 2(9) of Appx. 1B and hence passed the impugned order, which in the appeal has been confirmed by....

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....restricted spares and the definition of the word 'spares' is already given in para 5(11) of the Policy 1985-88 and whatever instrument that is sought to be imported, has to be in conformity with the definition given thereunder and has to be read in conjunction thereof. Hence, the imported item cannot be said to be covered by the licence produced and therefore the authorities below have rightly rejected the same. So far as the alternative claim is concerned, he has submitted that Appx. 1B is in relation to the import of capital goods and the capital goods have been given in para 5(8) of the Policy 1984-85. This instrument by any stretch of imagination is not capital goods as defined in the Policy and the import has been rightly held as not c....