1998 (11) TMI 180

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....DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported a consignment weighing 23.5 metric tonne of polyester staple fibre as supporting manufacturer of M/s. Premier Vinyl Floor Ltd., New Delhi, who were issued quantity based advance licence for import against export to be made of PVC floor covering. The list of items licensed for import had ten items. Item ....

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.... 3. Arguments were advanced by both sides as to the scope of the term "or" occurring in the licence. The departmental representative contends that if the intention of the licensing authority who permit import inter-change only if all the items that have been made more manifest by using proper wordings. We are however concerned with the words actually used and their significance. It is not ....

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....m, we are unable to see what the loss or difficulty to the department would be. We are of the view that in the peculiar wording of the licence admittedly unusual, appellant could rightly claim import proportionately of any or all the three items. There was therefore no objection in principle to the import. 4. We are told by the advocate for the appellant that the goods which were imported ....