TaxTMI 
TaxTMI 
2000 (5) TMI 197
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....e before us on reference by the South Regional Bench. That Bench was of the opinion that Additional Licences in these cases were not valid for import of Fax machines as the conditions on the licences were not deleted, even though the East Regional Bench had taken a contrary view in the case of R.D. Electronics v. C.C.E. - 1992 (62) E.L.T. 781. 2 Shri J.C. Patel ld. Counsel relied upon the decision in the case of East India Commercial Company Ltd. (para 33) 1983 (13) E.L.T. 1342 (S.C.) and Lokesh Chemicals - 1981 (8) E.L.T. 235 (Bom.) (para 33 onwards) and submitted that Import Policy provisions do not have any statutory force and non deletion of the conditions of the licence will not make any difference as description of the item on....
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....cence shall be subject to the conditions applicable to the class of importer concerned as contained in the relevant Import Trade Control Policy Book and the Hand Book of Import Export Procedures or any amendment thereof made upto and including the date of issue of the licence, unless otherwise specified. (iii) The licence shall be subject to the conditions contained in clause 5, sub- clause (2) and (3) of the Import (Control) Order, 1955, dated the 7th December, 1955 as amended upto and including the date of issue of licence unless otherwise specified." (b) Relevant portion of Para 215(2) and (4) and para 177(2)(ii) of the Import Policy (hereinafter referred to as Policy) are produced below for convenience. "215(2) :&emsp....
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....port/Trading Houses (iii) XVIII   Categories)  Others (all persons and Specified  (iv) (Appendix 6 and other relevant chapters) The Import Policy for Fax Machines is; For category (i) and (iv) NIL For category (ii) Apart from benefits declared under Chapter XV to registered Exporters certain facilities are also available to them vide para 118. One such facility is importation of fax machine subject to fulfilment of certain conditions. for category (iii) Apart from benefits and facilities as available to a Registered Exporter, Export/Trading Houses are eligible for additional licence vide para 215. Thus import by such category cannot be equate....
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....tted under Policy provisions for Registered Exports in terms of para 177(2)(ii). (c) Paragraph 215, deals with the importation of NON OGL Capital Goods on Additional Licences which can only be issued to Export House/Trading House. Sub-paragraph 4(iii) thereof mentions the categories of capital goods which are not permitted under NON OGL Capital Goods, these are :- (i)  Items appearing under Appendix 1 part A (ii) Items appearing under Appendix 8 It is also noted that under this Paragraph i.e. 215 there is no restriction for import of office machines whatsoever or even any mention of para 118 as is, the case of Registered Exporter under paragraph 177(2)(ii). Therefore, there is no bar to import 'office machines' un....
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.... the condition No. (i) and (ii) is satisfied as the imports are found to be covered by the licence in these cases and the policy for Additional Licences issued to Export/Trading Houses, it is not in contravention of clause 5 of sub-clause (2) and (3) of the Import Trade Control Order, 1955. Therefore, the deletion or presence of the conditions on the licence is not found to be a bar for imports in the facts of this case. 8. When we find that Policy under para 215, permitted imports of Fax machine against licences where the description of the goods permitted to be imported is "valid for Imports of items as per para 215 (2) and (4) other than PBX/PABX" and Fax machines have been permitted to be imported by the referring Bench in the c....
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....Revenue is applicable to post import condition. They cannot be applicable to the facts in this case. 10. When there is no ban placed by the conditions printed on the reverse of the licences and Fax machines are not barred from import under para 215 of the Policy the Customs authorities cannot interfere with the import. The Adjudicating Authority was not right in relying upon the following communication from C.C.I. & E's office R "It is clarified that instructions of para 215 (4) (ii) of the Import and Export Policy 1988 - 91, import of Facsimile machine is not repeat not permitted against Additional Licence. This is also clear from para 118 (7) of 1988 - 91 Policy Book" (No. 7/5/90/EPC/456, dated 20-6-1990) to ho....