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Showing contexts for: HS classification in Vedanta Ltd. Rep By Its Authorised ... vs Union Of India on 20 February, 2024Matching Fragments
(g) Export performance made by one exporter on behalf of another exporter.
3.7.6. Imports allowed.—The duty credit may be used for import of any inputs, capital goods including spares, office equipment, professional equipment and office furniture provided the same is freely importable under ITC (HS) Classification of Export and Import Items, https://www.mhc.tn.gov.in/judis W.P.Nos.3335, 3337 and 3339 of 2022 for their own use or that of supporting manufacturers as declared in ‘Aayat Niryaat Form’.
Import of agricultural products listed in Chapters 1 to 24 of ITC (HS) Classification of Export and Import Items except the following shall be allowed:
(i) Garlic, peas and all other vegetables with a duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import Items.
(ii) Coconut, areca nut, oranges, lemon, fresh grapes, apple and pears and all other fruits with a duty of more than 30% under Chapter 8 of ITC (HS) Classification of Export and Import Items.
(iii) All spices with a duty of more than 30% under Chapter 9 of ITC (HS) Classification of Export and Import Items (except cloves).
(iv) Tea, coffee and pepper as per Chapter 9 of ITC (HS) Classification of Export and Import Items.
(v) All oilseeds under Chapter 12 of ITC (HS) Classification of Export and Import Items.
Further, natural rubber as per Chapter 40 of ITC (HS) Classification of Export and Import Items shall also not be allowed for import under the Scheme.