Learned Assistant Commissioner was not correct because the ITC (HS) Classification of Import and Export items against Heading 840820.03 was not taken into consideration. Under ... engines can be imported without any licence and the said ITC (HS) Classification came into force from 25-3-1996, i.e. much before
under import were individually covered by the enteries in the ITC (HS) classification of Export and Import as published in the Export/Import Policy ... Circular No 10/92-97, was issued under ITC (HS) classification. He did not consider the present import to be permissible without a licence
columns 3 to 5 of the book, titled "ITC (HS) Classifications of Exports and Import Items" published and notified by the Director General ... amended from time to time."
Item 2 provides for ITC (HS) Classification of Import and Export which contained as under -
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710812 00 Other
available to the goods which fall under Chapter 39 ITC (HS) classification and since the polypropylene filter plates and accessories do not fall under Chapter ... goods exported did not fall under Chapter 39 of the ITC(HS) classification of export-import items which is a prerequisite for claiming of credit
than the correct value thereof.
(2) In terms of the ITC (HS) classification, the import of impugned used tyres classifiable under CTH 401232020 is restricted ... usable.
(ii) Old and used tyres are specifically mentioned in ITC (HS) classification of Import and Export items under sub-heading No.40122020 as freely
1999-2000 dated 17.9.99 issued by the DGFT regarding ITC (HS) classification of 'dried garlic' is a valid and binding clarification on such ... 1999-2000 issued by DGFT regarding ITC (HS) classification of 'dried garlic'. The garlic imported by all the appellants has a water content
goods, the export
or import of which is restricted under `ITC (HS)
classification of Export and Import items' may be
exported or imported only ... goods, the export and import of which
is restricted under ITC(HS) classification of Export and Import
items may be exported or imported only
insecticidal purpose.
2. The entire dispute is with regard to ITC (HS) classification No. 28100020 which indicates that the import of Boric Acid is subject ... said statute. From the description appearing in the ITC(HS) classification of import & export item, it can be seen that the column
Notes and Customs Tariff and ITC (HS) on this issue and hence for ITC (HS) the classification under 392340.00 has been correctly arrived ... also under 392340.00 as far as ITC (HS) is concerned. Since the ITC (HS) under that classification allows free import of goods, we find that
consumable item requiring licence and are liable or confiscation under ITC (HS) classification of Export Import Policy sub-heading 84702100 and Customs sub-heading ... applied the interpretative rules of the Customs Tariff to the ITC (HS) classification, and on that premise, held the item to be in CKD condition
