Asha Cellulose (I) Pvt. Ltd. vs Collector Of Customs on 18 October, 1991
6. The decision of the CEGAT NRB in Plastics and Metals Pvt. Ltd. v. Collector of Customs, 1990 (47) E.L.T. 424 (Tribunal) has been referred to and strongly relied upon by the appellants. In the said decision, the Tribunal examined the provisions of AM 1985-88 Policy, and observed that very narrow construction was not called for, in the beneficial provisions like OGL. In the matter under consideration by the said Bench, the appellants were SSI Unit but their certificate did not mention manufacture of dash board, and as such import of consignment of moulds for dash board was held as unauthorised, as the appellants were, by virtue of no mention in the certificate, were held as not the "Actual Users". The Tribunal, while setting aside the said finding compared the phraseology used in entry at Serial No. 6 of Appendix 6 in the Policy Book, with those in entries at Sr. No. 16 to 18, and held that wherever the requirement for industrial licence was considered necessary, specific mention thereof was made, and as entry Sr. No. 6 (which was at issue before the Tribunal) did not specifically contain any such qualifying provisions and going by the definition of Actual User, as given in Para 7(1) of the Policy Book, they held that the item imported was meant for the importer's own use and as such they were eligible to import as actual users, though their industrial licence did not specifically contain endorsement to that effect.