JUDGMENT - Dr. SARAF B.P., J.:—Petitioner No. 1 is holder of several REP licences acquired by transfer which are valid for import of electroplating salts and brighteners under Item E.1 of Appendix 17 of Import and Export Policy, April 1985-March 1988. The petitioner imported sodium cyanide under the said licence and sought clearance of the same on the ground that it was also used as electroplating salt and brightener. The clearance was not permitted on the ground that sodium cyanide could not be imported against import licences valid for import of electroplating salts and brighteners. This was done on the basis of public notice issued by the Principal Collector of Customs, Bombay, on 10th February, 1986, by which it was clarified that clearance of chemicals like sodium cyanide was not permissible against REP licences valid for import of electroplating salts and brighteners. The petitioner is aggrieved by the above order. 2. We have heard the learned Counsel for the petitioners. The contention of the petitioners is that the petitioners held REP licences, by which it was entitled to import electroplating salts and brighteners are covered by Item E.1 of Appendix 17 of the Import and Export Policy, April 1985-March 1988, which contains the description of export products covered by the Import Policy for Registered Exporters, the percentage of import replenishment and materials allowed for import against each product as well as other conditions relating thereto. Item E. deals with sports goods. Item E. 1 which relevant for our purpose is as under :— -------------------------------------------------------------------------------------------------- Sl.No. Export Import Materials permitted Remarks Product replenish- for import ment per- rentage. ----------------------------------------------------------------------------------------------------------- 1 2 3 4 5 ----------------------------------------------------------------------------------------------------------- E.1 Sports 15% (a)Snap Fastnerners (1) Import of item (a) shall goods, (Four Parts), Zip Fast- not exceed Rs. 50,000 in not elsewhere eners (5%). value. specified. (b) Expanding locks for (2) Import of items (1) and sports bags (10%). (m) will be allowed only against exports of foot-balls. (c) Titanium Dioxide Rutile (3) Against export of Fishing grade) (10%). flies covered by this Sl. No. only the following items will be allowed: (d) Silicone Emulsions (i) Feathers. (20%). (ii) Fur synthetic. (e) Electroplating salts and (iii) Fishing fly hooks. brighteners (10%). (f) Nickel. (4) Against exports of air (g) Synthetic resins and rifles covered by this Sl. No., binders. flies covered by this Sl. No. only the following items will be allowed: (d) Silicone Emulsions (i) Feathers. (20%). (ii) Fur synthetic. (e) Electroplating salts and (iii) Fishing fly hooks. brighteners (10%). (f) Nickel. (4) Against exports of air (g) Synthetic resins and rifles covered by this Sl. No., binders. import of only seamless steel (h) Polyurethane foam tubes for airrifle barrels will sheets for gloves and pads. be allowed. (i) Polyurethane coated (5) Import of glass fibre nylon cloth for gloves sheeting will be allowed only and legguards. against export of hockey j) Table tennis rubber sticks reinforced with glass sheets. fibre sheeting. (k) Racket press fittings (20%). (1) Polyurethane sheets for footballs. (m) Nylon lining (6) Import of item (i) i.e. for footballs. polyurethane coated nylon (n) Organic Pigment cloth for gloves and leg- colours in Appendix 3(5%). guards will be allowed only (o) Linen against export of gloves and thread (5%). leg-guards. (p) Packing material,viz. LDPE (5%). From the above item is clear that registered exporters are allowed to import against export of sports goods items specified in (a) to (p) including electroplating salts and brighteners, which is mentioned as Item E in the above list. It is one of the conditions of import stated in Appendix 17 in Paragraph 5 that no import of an item appearing in Appendix 2 shall be allowed against REP licences, except if an item appearing in Appendix 2 Part B is specifically described for import either under Col. 4 or under Column 5 or against an Advance/Imprest Licence issued under this Policy. Sodium Cyanide appears as Item 86 in Appendix 2 Part B of the said Policy. That being so, in view of condition 5 relating to the import of goods specified in Appendix 17, no import of sodium cyanide can be allowed against REP licences except if it is specifically described for import either under Column 4 or under Column 5 of the relevant item of Appendix 17. From a perusal of Item E. 1, it is clear that sodium cyanide has not been specifically described for import either in Column 4 or in Column 5. What is described is electroplating salts and brighteners. The contention of the petitioner is that sodium cyanide can also be used as a electroplating salts and as such it is covered by the description given in Column 4. What is described is electroplating salts and brighteners. The contention of the petitioner is that sodium cyanide can also be used as a electroplating salts and as such it is covered by the description given in Column 4. We are not satisfied with the above submission. The Import-Export Policy itself in Appendix 2 and 17 has expressed two different expression viz. 'sodium cyanide' and 'electroplating salts and brighteners'. As such, sodium cyanide cannot be imported by reference to electroplating salts in absence of reference of the same being specified in Column 4 of the concerned item of Appendix 17, which is evidently in this case is not there. Moreover, it appears that on and from 19th October, 1986 a condition was added to clarify the position as Clause (7) in Column 5 of Item E. 1 of Appendix 17 to the following effect: — “Import of Sodium cyanide shall not be allowed against Item (e) shown in Column 4.” It is clear that Clause (7) incorporated in Column 5 of Item E of Appendix 17 is of clarificatory nature and incorporates in so many words what has been already stated by paragraph 5 of Appendix 17 i.e. an item appearing in Appendix 2 shall not be allowed to be imported against REP licences. Sodium cyanide being an item appearing in that appendix as Item 86, import of the same is not allowable against Item (e) in Column 4 by virtue of Condition 5 of Appendix 17. That position has been made explicit by inserting Clause (7) in the concerned item. 3. In view of the above discussion, we are of the clear opinion that sodium cyanide cannot be imported in view of the provisions contained in the Import Policy restricting the import of sodium cyanide against REP licences. The same cannot be imported on the ground that it can also be used as electroplating salts. 4. Learned Counsel for the petitioner contended before us that the respondents have allowed clearance of import of sodium cyanide against REP licences treating it electroplating salt and hence they should not be allowed to change their stand and to refuse the clearance of the goods imported by the petitioner. 4. Learned Counsel for the petitioner contended before us that the respondents have allowed clearance of import of sodium cyanide against REP licences treating it electroplating salt and hence they should not be allowed to change their stand and to refuse the clearance of the goods imported by the petitioner. In view of what has been state above and more particularly in view of the clear provision contained in Appendix 17 read with Appendix 2 of the Import-Export Policy on the import of sodium cyanide without specific reference to the same in the list of items allowed to be imported in Appendix 17 as contemplated by Condition 5 of Appendix 17, the principle of estoppel cannot operate. In such circumstance, the contention of learned Counsel based on the estoppel, in our opinion, has no merit and the same is therefore, rejected. 5. In the result, this writ petition is dismissed. Respondents are however directed not to take action in pursuance of this order for a period of six weeks from today. Petitioners undertake to continue bank guarantee etc. valid till then. No order as to costs. Petition dismissed. -----