TaxTMI 
TaxTMI 
1996 (9) TMI 237
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.... Gowri Shankar, Member (T)]. - In the order impugned in the appeal, Commissioner has held that the staple pins imported by the importer, the respondent in this appeal, were entitled to clearance under the special import licence. The Department seeks to challenge this finding on the ground that the goods are "consumer goods" as defined in the Policy and cannot permit to be imported under the spec....
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....al imprest licences. Since staple pins are not included in this list and do not specifically figure elsewhere in the Appendix their import cannot be considered against the special imprest licence. The Departmental Representative laid stress on the fact that the word "pins" would cover staple pins also. Staples of the size in question are extensively used in offices, and can legitimately be conside....
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....ore, that a pin is different from a staple although there may be some practice of referring to the latter as a staple pin. The expression "pins" occurring cannot be considered to include staples and, therefore, the entry does not exclude staples. Since staples are an item of office stationery, they would be entitled to be imported under Serial No. 57 at Appendix 35. 3. A related argument was....
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....clause of the rules. 4. The advocate for the respondent had contended that import of staple pins would be permitted under open general licence and requested decision on this point. He cited the judgment of the Madras High Court in East West Exports v. Assistant Collector of Customs - 1993 (68) E.L.T. 319 followed by Madras Bench of this Tribunal in Continental Exporters v. Commissioner of Cu....