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Showing contexts for: HS classification in Jama Corporation P. Ltd. vs Union Of India (Uoi) And Ors. on 1 October, 2003Matching Fragments
3. The petitioner submits that under the export and import policy for 2002-2007, the import of tanned skin of Caiman Crocodilus Fuscus does not require any license and is free from any condition with regard to obtaining any no objection from the Wild Life Authorities under the Wild Life (Protection) Act, 1972 (hereinafter referred to as the said Act). Learned Counsel for the petitioner has referred to Section VIII, Chapter 41 of the ITC(HS) Classification of Export and Import Items under the Exim Policy 2002-2007. The Heading of Chapter 41 is "Raw Hides and Skins (other than Fur Skins) and Leather". It is the contention of the learned Counsel for the petitioner that the product that they have imported falls under Exim Code 4106 40 00 which is indicated as "free" under the policy and no condition to the policy is attached. In other words, the import of the product which the petitioner has made does not require an import license nor is there any condition attached to it. Learned Counsel for the petitioner contrasted the Exim Code 41064000 with Exim Code 4103 20 00 which pertains to Raw Hides and Skins of reptiles. Here also imports are free and no import license is required. However/a condition to the policy is prescribed and that condition is "Imports subject to Wild Life (Protection) Act, 1972 and CITES". The contention of the learned Counsel for the petitioner is that if the petitioner imported Raw Hides Skin of the very same reptile i.e. Caiman Crocodilus Fuscus it would have to comply with the requirement of the Wild Life (Protection) Act, 1972 as well as CITES. However, the product in question is "tanned skin" of the said reptile which is allowed to be imported free and without any condition attached to it. Accordingly the short submission of learned Counsel for the petitioner is that the impugned letter is contrary to the Exim Policy and that the endorsement in the bill of entry requiring the petitioner to get a "No Objection Certificate" from the Wild Life Authorities is also contrary to the Exim Policy.