1990 PLP 840 (CLC)

tubes and Other Profiles; 39‑01 III, IV, Unwrought Plastic sheets 39‑01 II, III, 0.25mm. (10/1000 in) and IV, 39.04 111, above, celluloid; and IV,39.05; III, nitrocellulose. IV,39.06,III, IV. From reading of the above entry of Free List of the Import Policy Order, 1980, it is quite clear, that amongst others items covered under ITC classification 30.01.III.IV were importable under free list of the Import Policy Order of 1980. It is common case of parties that the goods imported by the Petitioner fell under ITC classification 39.O1.IV which is as follows:‑‑ "39.01 Condensation, polycondensation and Polyaddition products, whether or not modified or polymerised and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones); I . .................................................................... II. .................................................................... III. .................................................................... IV. Plasts, sheets, film, strip or foil. V. .................................................................... The import licence issued to petitioner under Item No.214 of the Free List had the following description of item:‑‑ Unwrought plastic rods, tubes and other profiles; Unwrought Plastic Sheets 0.25 mm 110/100 inch and above, celluloid; and nitrocellulose:" After reading the description of item in the import licence issued to Petitioner alongwith Entry No. 214 of free list of Import Policy Order 1980 and IA I.T.C. Classification 30.01 IV, we are of the view that thickness of 0.245 mm mentioned both in entry 214 of the Free List of the Import Policy Order of 1980 as well as in the import licence issued to the Petitioner, was applicable only in case of import of unwrought plastic sheets. This restriction about thickness, however, did not apply to import of other items falling under ICT classification 39.01 (iv). Respondents Nos.1 to 3 therefore, clearly misread entry No.214 of Import Policy Order 1980 and the description of item given in the Import Licence issued to Petitioner, in holding that the import of tracing films of thickness of 0.002, 0.003 and 005" was not covered under the Import Licence and as such its import amounted to contravention of the terms of the licence issued to the Petitioner. There is nothing either in entry No.214 of the Free List of the Import Policy Order of 1980 or in the description of item given in the import licence issued to Petitioner or in the IGT Classification 39.01(IV) to support the conclusion of the respondents that the tracing films imported against the licence should have thickness of 0.254mm and above. We, accordingly, allow the petition and declare the orders passed by respondents Nos.1 to 3 as without lawful authority and of no legal effect. There will, however, be no order as to costs. The amount of redemption fine and penalty if recovered from the Petitioner be refunded to them. MA.K./S‑472/K Petition accepted.