TaxTMI 
TaxTMI 
1995 (5) TMI 127
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....xport, a Registered Export House/Trading House, one issued against the product group G-5-1, and another against product group G31(1) and (iii) of Appx. 17 of Policy Book AM 85-88. The latter one of the licences, bore the endorsement vide Para 204 of the same Policy Book. Claiming themselves as the supporting Manufacturers and pleading that they had purchased the goods on High Sea Sale basis the clearance was claimed by the appellants. As the item imported specifically figured in the first licence, no objection was raised in relation thereto the eligibility for import under other licence was objected to on the same was in relation to export product group G-31(1) and (iii) viz.. spices included in bulk packing and spices, whole or groundnut o....
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....ld be imported thereunder, have to be permitted, and that the provisions of Appx. 17 of the Policy Book, need not provide any obstacle thereunder. Referring to the provisions of Para 204 of the Policy Book , he has pleaded that the licence holders, being the Export House /Trading House, are covered under sub-para (3) and the list attached to the licence mentions the name of appellant as one of the supporting manufacturers. He has also pleaded that subject item does not figure in Appx. 3A and the observation of the ld. Adjudicating Authority, who has not even specified the entry number etc. is erroneous. In his submission, an identical issue has been dealt with by the South Regional Bench on two occ-asions and has permitted the import. He ha....
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....icy Book AM 85-88, but also bears an endorsement vide Para 204 of the Policy Book. 7. In case of similar licences, the importability of an item has to be considered from both the angles and the availability for import under either of the two provisions could justify the eligibility for import. There is nothing in the said Policy Book, which makes the provisions of Para 204 as subject to or controlled by the provisions of App. 17. On the contrary, the heading of the Paragraph indicates that some special facilities have been given to the Registered Exporters. Reading of the said paragraph as a whole, indicates that sub-para (1) deals with REP licences issued to Manufacturer exporters whereas sub-para (3) deals with Merchant Exporters/Tr....