1994 (2) TMI 148

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.... for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Additional Collector of Customs, Bombay confiscating a consignment of Khaskhas as being covered by Sl. No. 5 of Appendix 5B of the 1984-85 Import Policy as canalised item and denying clearance as claimed under the OGL Appendix 6 Part III List 8 for stock and sale. 2. We ha....

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....has) is not an oil seed. Learned Counsel draws our attention to the orders passed by Collector (Appeals) in the case of other importers allowing the import of Khaskhas under OGL for stock and sale in terms of Appendix 10 List 8 Part III of the AM 84 Policy and to the order of the Tribunal in the case of Multani Ayurvedic Pharmacy - Final Order No. A-392 to 394/87-NRB, dated 12-6-1987 covering impo....

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....orted as a crude drug in the absence of any specific mention thereof in Appendix 6 List 4. He seeks to distinguish in case law cited by the appellants on the ground that the controversy therein related only to whether import of poppy seeds was canalised through STC under Part 5 Appendix 9 of the relevant Policy. 5. We have heard both sides and carefully considered their submissions. We agr....

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....ticular item in Appendix 6 List 4 covering import of items mentioned therein which is the list of items which can be imported as crude drugs under OGL. We further agree with the learned SDR that the import of the item is not permissible for stock and sale under Appendix 6 List 8 Part 3 as para 242(f) of Chapter 22 enumerating principles to be applied for inter se interpretation of the various appe....