2000 (11) TMI 556

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.... The question for consideration in this appeal is whether the import of a consignment of quartz table clocks made by the appellant could be permitted under the provisions of Open General Licence (OGL for short), as claimed by the importer, or whether it was consumer goods, import of which was prohibited, as held by the Commissioner in the order impugned in this appeal. 2. The Commission....

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....tice No. 32(PN)/92-97, dated 17-7-1992 of the licensing authority permitted import of components and parts and consumable durables other than those specifically excluded in the negative list, subject to actual user condition. This constitutes authority for import of the goods. 4. Each of the contentions raised by the appellant could be acceptable, but for the words used in the Entry No. 1 ....

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....hether in semi knocked down/completely knocked down condition or ready to assemble sets". Acceptance of each of the two grounds put forth by the appellant would in effect render this phrase nugatory, and would lead to the conclusion that import of consumer goods in completely knocked down condition form could be permitted. This is clearly against the intention of the policy, equally clearly expres....