CONTINENTAL EXPORTERS Vs. COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) THE question raised in this case is as to whether the staplers HD -10 imported by the applicant, who is a manufacturer of garments and who also had a REP licence for importing industrial staplers, is an industrial stapler for the purposes of the Import and Export Policy, 1983 -84.

(2.) IT is the submission of the counsel for the applicant that the policy has to be understood in the light of it's stated objective set out in paragraph 128, and that Chapter 17 of the Policy which reads as under :

(3.) IT is the finding of all the authorities below that the stapling machine imported, though the machines are capable of, and are widely used in homes and offices, are used in the manufacturing process of the applicant. All the authorities have stated that the polythene bag, in which garments are packed, is stapled by using this machine. It is also the case of the applicant that this machine is used even prior to the stage of packing for the purpose of affixing slips of paper with proper markings and on the cut pieces which are to undergo further processing. It is also the case of the applicant that the staplers are used, after the various pieces of garments are stitched together, and the same is sent for button hole making buttoning, trimming and ironing, for stapling slips of paper with appropriate markings on such lots.