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2020 as amended from time to time amending the export policy of "Beach Sand Minerals" in Chapter 26 of Schedule 2 of ITC (HS) Classification of Exports and Import items. 4.6. As per the aforesaid Notification, the entries in the "Note" of Chapter 26 of NEUTRAL CITATION C/SCA/5753/2022 ORDER DATED: 17/01/2025 undefined Schedule 2 of ITC (HS) Classifications of Exports and Imports Items, 2018 have been substituted as under :

5.11. Learned advocate Mr.Paresh Dave referred to the ITC (HS) Classification of Export and Imports Items contained in Chapters 25 and 26 read with Chapters 25 and 26 of the Schedule 2 of the Export Policy to submit that by the impugned Notification, Serial No.98A has been introduced in Chapter 26 of Schedule 2 of ITC (HS) Classification which includes the entries ITC (HS) Code from Chapter 25 and Chapter 26 both, having item description Beach Sand Minerals which includes Ilmenite, Rutile, Leucoxene (Titanium bearing mineral), Zircon, Garnet, Sillimanite and Monazite (Uranium and Thorium).

NEUTRAL CITATION C/SCA/5753/2022 ORDER DATED: 17/01/2025 undefined 6.1. On the other hand, learned advocate Mr.Ankit Shah for the respondent-Authority submitted that the impugned Notification is a policy decision of the Central Government whereby, separate Entry No.98A is introduced for the purpose of regulation of the exports of the Beach Sand Minerals being canalized through State Trading Enterprise IREL. It was submitted that the impugned Notification is issued in exercise of the powers conferred as per the provisions of Section 3 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraph Nos.1.02 and 2.01 of the Foreign Trade Policy (FTP), 2015-2020 as amended from time to time. It was submitted that Chapter 26 of Schedule 2 of the ITC (HS) Classification of Export and Import Items has been amended by substituting the Note of the said Chapter. It was submitted that the Note NEUTRAL CITATION C/SCA/5753/2022 ORDER DATED: 17/01/2025 undefined No.1 was substituted regarding the export of rare earth compounds which are now classified as Beach Sand Minerals to be regulated in terms of Serial No.98A of Chapter 26 Schedule 2 of the ITC (HS) Classification which includes Teriff Item HS Code 25132030 which covers the goods exported by the petitioners. It was therefore submitted that the export of the Natural Garnet is not prohibited but it is now regulated to be canalized through State Trading Enterprise IREL.

2. The existing entries in the 'Note' of Chapter 26 of Schedule 2 of ITC(HS) Classification of Export and Import Items 2018 are substituted as under:
"NOTE:
1. Export off Rare Earth compounds classified as Beach Sand Minerals (BSM) , namely [Ilmenite, Rutile, NEUTRAL CITATION C/SCA/5753/2022 ORDER DATED: 17/01/2025 undefined Leucoxene (Titanium bearing mineral), Zircon, Garnet, Sillimanite and Monazite (Uranium and Thorium)], shall be regulated in Schedule 2 of ITC(HS) Classification.