only an accessory requiring a specific licence as per ITC (HS) classification policy book."
4. The learned JDR stated that as per Para
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
classification claimed by the appellant under heading 84.71. Subsequently, the department, in a notice issued under Sec. 28 of the Act, proposed classification under heading ... classifiable under heading 8471.00 in the book entitled ITC (HS) Classifications of Export and Import Items' published in 1996 by the Ministry of Commerce
Restricted' and not 'prohibited/banned' goods. The ITC(HS) classification categorising imports as free, restricted, cannalized, prohibited. Import, of the impugned goods
assembly. The Import-Export Policy for the relevant period ITC-HS Classification, shows that import of re-conditioned components of photocopiers does not require ... attachment."
She further submits that for the purpose of ITC (HS) Classification, components parts are to be differently treated from 'sub-assembly
referring to the export schedule of Foreign Trade Policy (ITC HS
Classification Book) and particularly Table-B, Chapter-2 Meat and Edible
Offal. Further clarifying ... further submitted that by violating the
provision of ITC (HS) classification of Import and Export Items, Schedule II
thereby contravening the provisions of Section
previous Tariff Heading No.9009 1200.
7. As such, the separate classifications made for Photo Copiers and Second Hand Digital Multifunction Print and Copying Machines ... also recognized the different classifications for such machines in the ITC (HS) classifications of Export and Import Items, by the Directorate General of Foreign Trade
components for further assembly of
„Segway‟ product.
20. For deciding the appropriate classification for imported
consignments of the Segway in CKD condition it will ... relevant extract is reproduced here below :-
"No. Product Description Classification HS Codes Classification
considered rationale
17 Self-balancing, electrically 8711.60 (HS 87.11 and GIRs
Nidhi Kapoor vs Principal Commissioner And Additional ... on 21 August, 2023
Author: Dharmesh Sharma
Bench
with respect to their
classification under CTH 6815.
5. Proceeding on that basis, shipping bills classifying the products
under ITC(HS) 68159990 were duly submitted ... that MEIS @ 7% is available under HS Code 6845
99 90 whereas the benefit is not available on HS Code 6802 21 90
2. Issue