Indian Kanoon - Search engine for Indian Law

3. Shri Subramanian, the learned DR adopted the reasoning of the authorities below and contended that in common parlance betel nuts are not understood as dry fruits, even though they may be consumer goods and therefore, would require a specific licence under the relevant Policy.

4. I have considered the submissions made before me and indeed the arguments are heard by me at considerable length. The issue for determination is whether the goods imported, viz., dry whole betel nuts are permissible for import under the Exim Scrips relied upon by the appellant for clearance of the. same under the Policy AM 90-93, which was subsequently extended to March, 1997. Chapter 15 of the said Policy deals with negative list of import and Part-II Col. A deals with restricted items of consumer goods. In the said Policy dry fruits including almonds and dates are held items freely marketable, even though they are considered as consumer goods. The adjudicating authority has not disputed the fact that the goods imported are consumer goods. This has narrowed down the area of controversy and the only issue to be decided in this context is as to whether the goods imported would come within the mischief of "dry fruits" as contended by the appellant or would take it out of the ambit and connotation of the expression "dry fruits" within the meaning of the Policy in question and bring it within the mischief of the residual general clause of other consumer goods, industrial, agricultural etc. requiring a specific licence for import. On a specific query from me the learned Counsel submitted that there is no direct authority on this point of any court. In order to appreciate and understand the plea and also the nature of the goods imported, as to whether they could be considered to be "dry fruits" reference could be made to the Harmonised System of Commodity Classification. While introducing the Trade Policy in Parliament, the Hon'ble Minister of State for Commerce had clarified that the Harmonised System of Commodity classification was a step for rationalising and simplifying the Policy. This harmonised code has been prepared in consultation with the Customs authorities so as to ensure that no dispute should generally arise regarding the importability or classification of an item. The code was also prepared in consultation with DGTD, Department of Electronics, Ministries of Commerce, Steel, Agriculture etc. apart from the office of the Chief Controller of Imports and Exports, now designated as Director General of International Trade. In the said code under Chapter 8 dealing with edible fruits, nuts mention is made about betel nuts as under :