Coins (other than
legal tenders) and Medallions. {under chapter-71 of ITC (HS)}
ITA Nos.630 & 864 /Ahd/2017
Assessment Year: 2011-12
Page ... authorized operations under this approval, except those
promoted under the ITC (HS) Classifications of Export and Import Items.
(iv) The benefits under Section-10AA
stated in column 3 to 5 of the book titled ITC(HS) Classification of Export and Import items "published and notified by the Director ... time."
When the policy, shall be as stated in ITC (HS) Classification Book, i.e. Vol. III; a perusal of the same, shows that
life of the original spare.
Relevant provisions of ITC (HS) Classification of Export and Import Items of the relevant period : (emphasis added
phones have not been included by name, in heading 85.25.
12.2) HS Classification Committee in its 20th Meeting (page 1439, Sl.No.412) took
provisions of the Export & Import Policy/Foreign Trade Policy/ITC (HS) Classification of Export & Import. A licence was required for import of such
Circular No. 40/90 of the Board,
(2) Classification opinion of HSN,
(3) ITC HS Code issued under Section 4 of the FDR,
(4) Customs ... purpose of classification under Heading 85.04.
11. Similarly, ITC (HS) Classification of Export and Import Items, referred by the learned counsel, had been issued
para 156 of EXIM policy 1992-97 read with ITC (HS) Classification of Import and Export Items on the ground that the item is plastic ... plastic not elsewhere classified" falling under heading 3926.90 of ITC (HS) classification of Export & Import Item that the condition of the earlier declaration
hold that the goods fall under entry No. 3814.00.09.10 of the ITC (HS) 1992-97 which covers goods under subheading 38.14 of a kind classified ... under Free Import category under entry No. 3814.00.09.90 of the ITC (HS) classification. I, therefore, set aside the impugned order and allow the appeal
authorized operations under this
approval, except those prohibited under the ITC (HS) Classification
of Export and Import items.
(v) You may supply/sell goods
Biomedical Lifescience Pvt vs Union Of India Through on 3 July, 2013
Author: Chief Justice
