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He has also urged that in terms of paras 22 and 23 of the Export and Import Policy the appellants as it is would be entitled to the importation of the goods notwithstanding the restriction which has been imposed in respect of importation of consumer goods. The said portions are reproduced below for convenience of reference:

         Free impoitability     22                 Capital goods, raw materials, intermediates,
                                                 components consumables, spares, parts, ac-
                                                 cessories, instruments and other goods may
                                                 be imported without any restriction except to
                                                 the extent such imports are regulated by the
                                                 Negative List of Imports or any other provi- 
                                                 sion of this Policy or any other law for the 
                                                 time being in force.
       Actual user condition   23                Capital goods, raw materials, intermediates,
                                                 components, consumables, spares, parts ac-
                                                 cessories, instruments and other goods which 
                                                 are importable without any restriction, may
                                                 be imported by any person whether he is an
                                                 Actual User or not. However, if such imports
                                                 require a licence, the Actual User alone may 
                                                 import such goods unless the Actual User
                                                 condition is specifically dispensed with by
                                                 the licensing authority 
                                                 Notwithstanding anything contained above, the import
                                                 policy in respect of goods, including consumer goods, 
                                                 shall be as stated in columns 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 in
                                                 this behalf and as amended from time to time. Goods in 
                                                 respect of which the policy is that they may be imported 
                                                 against a freely -transferable Special Import Licence (SIL)
                                                 shall be imported only against such licences and not ot-
                                                 herwise, unless their import is permitted under any other
                                                 scheme or licence or permissions as provided in this Pol-
                                                 icy.