Trousers under
HS 6104.61;
(iv) The test report dated 30.8.2016 in respect of Girls Pyjama
states it "cannot assess HS classification";
(v) Test ... under HS 6204.69;
(vi) Test report dated 30.08.2016 relating to samples of Girls
Leggies states it "cannot assess the HS classification";
(vii) Thus
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
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
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
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
basis of the aforesaid approved HS Classification
written Opinion in WCO 63rd HS Committee. The subject
goods have been imported from Republic of Korea ... basis of the
aforesaid approved HS Classification written Opinion in
WCO's 63rd HS Committee. The subject goods have
been imported from Republic
also
indicated as ‗Policy notes' in the ITC (HS) classification
published by the DGFT. These policy notes are not relevant for
this appeal ... ISRI
code Tablet, Tabloid, Taboo, Taint, etc. are classified under
ITC (HS) classification 76020010 and their import is free.
Other types of scrap not covered
Chapter 26 of Schedule 2 of ITC (HS) Classification
of Export and Import Items, 2018. As per said notification Garnet, classifiable
under ... Chapter 26 Schedule 2 of ITC(HS) Classification.
A plain reading of the Notification clearly indicates that for a product to be
covered under
