1998 (12) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. HMG Industries Limited imported a second hand calendering machine. The relevant Import Policy 1992-97 in force prohibited import of second hand machine without a licence except where specially allowed. Para 25 of the policy provided, that second hand capital goods may be imported without a licence in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ackaging material. Material used for packaging has to have smooth and glossy finish so as to both facilitate printing on it and to provide the degree of initial appeal required to enhance the marketability of the goods to be packed. The goods are, therefore essential for making packaging and hence required in the sector specified. He quoted the dictionary meaning of words "packing" and "packaging"....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the logic advanced, it would follow that the entire paper industry, printing industry, much of the textile industry and part of the steel industry (to mention only a few) fall within this term. Packages are almost invariably printed. Textiles are used as packing materials, as are steel hoops in order to ensure security of packaging. Not all the material from which packing or packaging materials....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....relevance to the facts of this case. The Court has expressed the view that, in declining to consider the reed switches a kind of switch introduced newly as of a component parts for hearing aids, there was an over rigid interpretation of the import policy which did not take into account the advance of technology. We are, in this case, not concerned with any technological advancement. Calendering is....