Artemia is specifically covered under heading 05119901.10 of ITC (HS) Classifications of Export and Import items and this classification is based on harmonised system ... present classification under Customs Tariff and ITC purposes is same and both are based on HSN classification. Reliance can be placed on ITC (HS) classification
office furniture provided
the same is freely importable under ITC (HS)
Classification of Export and Import items, for their
own use and that of supporting ... agricultural Products listed in Chapter 1 to
24 of ITC (HS) Classification of Export and Import
items expect the following shall be allowed:
(i) Garlic
Chapter Note-6 of Chapter 2 of Schedule 2 of ITC (HS) Classification of Export and Import Items issued under Section 5 of Foreign Trade ... employed by the exporting units.
3.2 Part-2 of The ITC (HS) Classifications of Export & Import Items contains Schedule-2 of the Export Policy
office furniture provided the same is freely importable
under ITC (HS) Classification of Export and Import Items,
https://www.mhc.tn.gov.in/judis ... 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
CITES vide entry No.4302 19 90 of ITC (HS) classifications
of Export Import items 2002-07.
5. By virtue of Import Licensing Note ... given under
Chapter I of Section 1 of Exim Policy ITC (HS) Classifications
WP(C)No.17087-2004 Page 10 of 19
of Export
Minerals'
(BSM) in Chapter 26 of Schedule 2 of ITC (HS) Classification of Export and
Import Items. Para ... Note" of Chapter 26 of Schedule 2 of ITC (HS)
Classification of Export and Import Items 2018 are substituted as under:
2
Appeal
service provider which are otherwise freely importable under ITC (HS) Classification of EXIM code. Whereas the appellants imported the above equipments which are restricted items ... Import code. The relevant schedule of ITC (HS)is reproduced as under :-
ITS (HS) Classification of Export and Import Items
Policy Condition 2(II) (d) of Chapter 87 of
the ITC (HS) Classification under the Foreign Trade Policy 3 , which
'permits import ... classification under ITC (HS) cannot be accepted for
8
C/51210/2020
more than one reason. ITC (HS) classification, like the Customs Tariff,
is based
interpretation of any provision contained in the policy or regarding ITC (HS) classification of any export/import goods. When a doubt arose ... refers to Section Note 2 in Section I of "ITC-HS Classification on Import items". This Section Note says that "except where
that the imported consignment did not satisfy the requirement of ITC (HS) Classifications of Export and Import Items and hence was liable to confiscation under ... General Notes regarding import policy (Vide Volume - 3, ITC (HS) CLASSIFICATIONS OF EXPORT AND IMPORT ITEMS), to the extent necessary for the present case, reads
