1998 (3) TMI 426

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....ellant submitted a licence for importation of the said goods claiming the goods as covered by entry at Sl. No. 655 of Appendix 3, Part A of Exim Policy 1990-93. The said entry reads as "655 Nails, tacks, staples and staple pins, hook nails, corrugated nails, spiked clamps, studs, spikes, drawing points of iron and steel and boot and shoe grindery". 2. Revenue, however, issued a show cause notice alleging that the goods imported are `staples in strips' and are meant for office use as a stationery item or for packaging purposes of ready-made garments, hosiery/ knitwear. It was alleged, on the strength of para 185(3) of the said policy that such staple-pins (staples in strips) could be imported only against a REP Licence having export ....

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....taples in strips" imported by the appellant company would be covered by Tariff Heading/sub-heading 8305.20 and would therefore correspond to entry at S. No. 37(IX) of Appendix 17, Part III. Hence, the licence should be of the Export Product "Ready-made garments hosiery/knitwear" and not of some other export product i.e. Cashew Kernel, as produced by the appellant. 3.1 Appellant Company on the other hand, states that the inference is totally unwarranted. Customs tariff classification cannot be adopted for the purpose of construing the entries in Appendix 3A and Appendix 17 of the relevant EXIM Policy. Appendices of EXIM Policy do not at all correspond to, and are not aligned with, the Customs Tariff. It will be totally irrational, if....

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.... pleas advanced from both sides. While it is true, as pointed out by the learned SDR, that schedule to the I.T.C. Order, 1955 is fully aligned to the schedule to the C.T.A., 1975, but that does not mean that the various appendices and paras in EXIM Policy are aligned to the schedule to C.T.A. They are vastly different. Purpose of EXIM Policy is different from that of Customs Tariff. Purpose of former is to regulate the import and export of goods to and fro the country, while the purpose of the C.T.A. is to impose Customs duties. One is a regulatory measure and the other is a revenue one. 5.2 We have therefore, to construe the scope of entry in S. No. 655 of Appendix 3A and of entry in S. No. 37(IX) of Appendix 17, Part III independe....