2000 (5) TMI 317

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....ed to the appellant. Each of these licences was all additional licences issued under the import policy for the period 1985-88. Paragraph 118 of the import policy of 1988-91 provided that additional licences issued to export trading houses prior to 1988, issued after 1-4-1988 on exports made during 1986-87 or earlier will be eligible for the endorsement for import of non-OGL capital goods [other than those covered by Appendix I, Part A(8)] allowed against such licence in the import policy 1985-88, subject to the condition laid down therein, provided the items sought to be imported against such items continued to be non-OGL other than those covered by Appendix I, Part A(8) under this policy. 2.  Each of the licences in question containe....

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....of the 1988-91 policy as specified in sub para (1) regulated the import of office machines by registered exporters, tire value of whose exports had exceeded the prescribed minimum. These provisions will not restrict the applicability of paragraph 218(10), or result in the fax machines not being eligible to be as capital goods, if it is specified as capital goods as defined in the policy. However, the licensing authority and the Customs Department had, during the period 1985-88 (including the period after the amendment to the policy referred above) continue to recognise fax machines as non-OGL capital goods importable in terms of particular paragraph. He cites for this purpose the decision of the Tribunal in R.D. Electronics v. Commissioner ....

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.... Import of fax machine is permissible. 6. Even considering the larger scope of the policy we would come to the same conclusion. Neither of two policy in question carves out a specific procedure containing conditions relating to or governing the import of office machines in question. The policy nowhere defines office machines whereas it defines various other categories of goods for which there are specific sections for import of such goods in the specific policy e.g., capital goods, etc. In our view the provisions of para 145(1) of the 1985-88 policy and 118 of 1988-91 policy related import of fax machines either by registered exports or on analogous other persons for their own use in their office. Sub para (1) of each of these paras l....