1981 (9) TMI 278
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.... appellants imported Olive Oil and claimed clearance thereof under Open General Licensee (O.G.L.) in terms of item 28 of Appendix 10 of the Import Trade Memorandum dated 2-4-1980 issued to the importers. Goods are packed in packing of 435 grams each indicating their use as comsumables ready to be delivered to the consumers. From the mode of packing they do not appear to be trade goods and appear ....
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....n traditional small packing will be allowed. The second sentence of the condition appears to be redundant. However, a careful consideration will show that it has been included by way of abundant caution. There was no need for this condition. It is significant to note that the condition is in the nature of an exception clause or an exclusion. It only applies to dates and no other items.' 3. H....
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....e has been penalising imports of any commodity is in itself no absolute deterrent to any importer importing any commodity he feels that the I.T.C. Policy allows him to do so. 6. Coming next to the ground quoted in the show cause memorandum that the goods are consumable which in terms of para 2 of Appendix 10 pertaining to import of goods under O.G.L. cannot be allowed. It has to be held that....
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....d Unani medicines as per List 4 of this Appendix. Item 28 lays down only one condition. "Import of jads, pearls and corals will be allowed only in powder form and non-jewellery quality only. "List 4 in turn, under Sl No. 58 allows the importation under O.G.L. of "olea auropia Linn (Olive Oil)". No restriction about the size of the packing has been imposed in the list or in Appendix 10, as has been....
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TaxTMI