TaxTMI 
TaxTMI 
1995 (6) TMI 24
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....are manufacturers of trawlers and tugs. Petitioners entered into a contract with Bombay Port Trust on 14th February, 1984 to manufacture tugs. Pursuant to the said contract, B.P.T. issued letter of Authority in favour of the petitioner on 21st February, 1985 enabling petitioners to import components for manufacture of tugs for B.P.T. Pursuant to the said contract, petitioners imported propellers under two consignments and claimed clearance for home consumption under O.G.L. vide Appendix 6 Serial No. 1 of the above mentioned Import Policy in the year 1984-1985. The Additional Collector of Customs held that the petitioners did not have registration as a Small Scale Industry Unit and in the absence of specific licence, the imports were not cov....
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....nd that the petitioners were not registered as Small Scale Industry and, therefore, they cannot be categorised as Actual User (Industrial). By the impugned Judgment, the Tribunal also came to the conclusion that in view of the entry at Sr. No. 30 of Appendix 7 to the Hand Book (1984-1985), petitioners constituted Shipping Industry and, therefore, they were required to obtain registration from the Sponsoring Authority. 3.At the outset, It may be mentioned that before the Appellate Tribunal, petitioners advanced various arguments. The said arguments were alternative to each other. We are not going into larger issues raised by the petitioners before the Appellate Tribunal and also in the Writ Petition. We prefer to base our finding on....
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....tended that in the entire Appendix 7 to the Hand Book, there is no Sponsoring Authority earmarked for manufacture of tugs. Dr. Kantawala contended that even the definition of "Actual User (Industrial)" under Appendix 6 to the 1985 Policy does not require the importer to obtain Certificate from Sponsoring Authority. Dr. Kantawala invited our attention to Item 1 of Appendix 6 in support of his contention referred to above. In the circumstances, the petitioner contended that there was no category laid down in the Import Policy wherein any Sponsoring Authority has been stated specifically for such compliance. On the other hand, Mr. Vyas appearing on behalf of the respondents contended that the petitioners were manufacturers of ....
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....by the Central Government (Heavy Industries). Reading the said definition under paragraph 24 of Chapter III of the Hand Book alongwith Appendix-6 Item 1, petitioners fall within the category of "Actual User". All the Authorities below have come to the conclusion that petitioners must be registered as Small Scale Industry. We have gone through Appendix 6 read with the conditions governing imports under OGL, as also paragraphs 24 and 25 of the Hand Book. There is no condition which requires the petitioners only to be registered as a Small Scale Industry. On the other hand, the definition indicates that Actual User (Industrial) is an Industrial Undertaking engaged in large scale, small scale or cottage industrial sector. Petitioners hold....