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Showing contexts for: HS classification in Unimed Technologies Ltd. vs Commr. Of Customs (J.C.H.) on 8 June, 2006Matching Fragments
1. Appellants are engaged in manufacture of Pharmaceutical products. In June 2000 they imported at JNPT port the following items, in sets, from Germany.
(1) 5 ml or 10 ml. Dropper Bottles (2) Dropper Inserts (3) Tamper Proof Closures They claimed clearance of the goods under licence free conditions vide para 5.2 of Exim Policy. The clearance was denied by holding the goods to be restricted as per Heading 3923 30.00 ITC (HS) Classifications of Imports & Exports. Consequently the goods were held liable to confiscation under section 111(d) & a fine in lieu of such confiscation of Rs. 2 lakhs & penalty of Rs. 25,000/- under Section 112(a) was imposed. Hence this appeal.