K.S. Venkataramani, Member (T)

1.C/COD/151/89/MAS - In view of the explanation contained in the application for condonation of delay and after hearing the learned Counsel Shri Nankani and the learned S.D.R., the delay is accordingly condoned.

2. Appeal No. C/S22/88/MAS/ & C/16/89/MAS - In these two appeals the same issue namely the import of Hop pellets and whether such imports are eligible under OGL under the Import Policy 1985-88 is involved. They are taken up together for disposal.

3. In Customs Appeal No. 522/88/MAS the appellants MK Fisheries imported a consignment of Hop pellets valued at Rs. 1,08,615.22 for which they filed two Bills of Entry (B/E) on 14-9-1987 in the Cochin Customs House for clearance and claimed that the import of the goods was covered by OGL Appendix 6 Item No. 1 which covers raw material, components, and consumables other than those included in Appendices 2, 3 Part A, 5 and 8. The Customs House, however, was of the view that the imported item namely Hop pellets will be covered by Serial No. 13 in Appendix 2 Part B of the Import Policy 1985-88 which reads "Brewery hops including hop extracts in any form". Hence the import was held to be unauthorised. Th