( 1 ) THE respondents herein claim that they are inter alia carrying on business of confectioning/slitting of jumbo rolls of photographic colour paper, graphic art films, cinematographic colour films and X Ray films. They claim to be a small scale industry registered in Uttar Pradesh. They applied for what is known as the COB (Carry on Business) Licence on 8-12-1986. The Government of India had announced on 18-7-86 that six months after the notification importation of photo sensitised material would not be allowed except under a licence under the I. D. R. Act. Since the application of the respondents was still under consideration and they had imported some photographic material, they applied on 4-4-87 for its clearance as an interim measure. On 8-4-1987 Mr. K. C. Kapoor, Desk Officer in the Department of Industrial Development informed the respondents that pending disposal of their application for licence they may carry on business with their small scale registration of manufacture of slitting/confectioning of photo sensitised material and that the Ministry had no objection to the Customs Department clearing the consignment of the jumbo rolls as per prescribed rules.

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