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(j) EXIM Policy, Para 8, Chapter V, Vol. I reads as: -

"8. Exports and imports may be done freely except to the extent they are regulated by the provisions of this policy or any other law for the time being in force. The policy shall be as stated in column 3 to 5 of the book titled ITC(HS) Classification of Export and Import items "published and notified by the Director General of Foreign Trade and as amended from time to time."

When the policy, shall be as stated in ITC (HS) Classification Book, i.e. Vol. III; a perusal of the same, shows that 'diesel engines', falling under Chapter 84.08, are shown thereunder as 'FREE', and it is only under Paras of Vol. II import of second hand item mentioned therein are allowed without a licence and the same Vol. II, also provides for import of second hand capital goods licence free; then it was, therefore imperative for the Commissioner to have come to a clear finding as to how the goods claimed as 'Actual User' in this case were "restricted" by the policy. The findings in the impugned order are :-