1984 (10) TMI 239

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....oods, on test, were found by the Customs authorities to be Silicone Emulsion which, as a Silicone products, was held by the authorities to fall under Serial No. 122/V (others) in the I.T.C. Policy. Reliance was placed on the index to the policy book which showed silicone products all along under Serial No. 122/V (others) since 1968-1969. Moreover, silicone emulsion whose import was banned for import in the policy for 1972-1973 showed the goods specifically under Serial No. 122/V (others). Therefore, said the customs, the import of the subject silicone emulsion required a licence under Serial No. 122/V (others) and that the licence produced with the general description "Mould Release Agent"-Serial No. 22-31/V was not valid to cover the impor....

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....d reiterated in the memo of appeals. In the main, the submission was that the subject goods were mould release agents; that the licensing authority itself considered Silicone Emulsion 35%-mould release agent as falling under Serial No. 22-31/V as evidented by two licences Nos. P/S/1726105, dated 21-9-1971 (April-March 1972) in the name of Revindra Industries, Rule under and P/S/1727605, dated 5-11-1971 (April-March 1968) in the name of Prince Rubber Industries both showing the description of the goods as "mould release agents (Silicone Emulsion)" and others items-Serial Nos. 116/IV, 106/IV and 22-31/V (these licences were produced for perusal), that Serial No. 22-31/V ("other chemicals") was more specific than the residuary Serial No. 122/V....

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....shown under Serial No. 122/V in the index to the policy. Secondly, the above position is confirmed in the subsequent policy for April-March, 1973, wherein Silicone emulsion was banned, and shown specifically under Serial No. 122/V (others). We cannot see any force in these arguments. The index is only an aid to quick reference to the policy book. It is not invested with and does not have any legal force. Moreover, Silicone Emulsion, in terms, was not shown under Serial No. 122/V during the relevant period. We also consider that as between "Mould Release Agents" and "All other goods not elsewhere specified", the former is decidedly the more specific entry to cover the present goods which are admittedly mould release agents. The fact that the....