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Showing contexts for: intermediate component in Rajendra Agarwal And Ors. vs Cc(P) on 6 June, 1997Matching Fragments
8. Perused the reply to the Show Cause Notice, impugned order and letters and appeal memorandum and Sections 111, Section 112 and Section 123 of the Customs Act, 1962 and also the ruling cited, and Export and Import Policy for the period from 1.4.1992 to 31.3.1997 and Chapter 78 of the Policy under the heading Lead and Articles thereof for the period under ITC (HS) classification of Import Terms, under 7801.91 - containing by weight Antimony as the Principal other element is shown as free, unwrought lead is shown under 78.01. It is not in the Negative List of Imports at pages 61 to 72 under Chapter-V of the Policy Book. Under Rule 22, Capital goods, raw materials, intermediates, components, consumables, spares, accessories, instruments and other goods may be imported without any restrictions. Except to the extent such imports are regulated by the Negative List of imports or any other provisions of this Policy or any other law for the time being in force. So from the above material it is seen that Antimony Metal is a goods of free import. This supports the contention of the appellants.