1996 (5) TMI 168

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....e Respondents. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported a consignment of steel rollers, as a replacement part of the machinery installed in its plant for the manufacture of Chipboard. It claimed clearance of these goods under the provisions of OGL Appendix 6(4) of the Import Policy for 1984-85. The Addl. Collector of Customs held that the rollers would be cover....

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.... 613. 3. The Departmental representative contends that the distinction sought to be made between spares and components, if accepted, will result in an illogical result, the import of identical goods would be simultaneously governed by different provisions. In terms of Clause (f) of Para 242, the goods were not eligible for import under OGL, as item find mention in Appendix 3. Even if consi....

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....of its machinery. It is a manufacturer of chipboard, and not of machinery for manufacture of chipboard. The goods were therefore clearly imported as spares. 5. Sub-para (5) of Para 241 provides that "where an item does not appear individually (elsewhere) in these Appendices, i.e. in its own name, it could be imported as a spare (under Chapter 9) by the eligible Actual User". Entry 446 of A....

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.... cover the import, and therefore Para 241(5) would not apply. 6. The contention that the goods are "restricted" spares is also not tenable. As we have already noted, the goods do not appear individually, in Appendices 2, 3 Part A or 10. The word "individually", which is used in Para 51 (1)(ii) is also used in Para 241(5). In the latter sub-para its meaning is explained as "in its own name"....