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
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
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
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
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
same under Exim Code No.852390 03.20 of the ITC (HS) Classification of Export & Import Items as freely importable, the Revenue classifies it under ... general entry against the Main Heading No.85.23 of ITC (HS) classification of Exports & Imports." The learned Advocate refers to the decision
Policy, 1997-2002 (incorporating amendment made upto 31.3.99) and ITC(HS) Classification of Export and Import item, 1997-2002 published on 31st March ... Licensing Notes 3, appearing in Chapter 72 of the said ITC(HS) Classifications of Export and Import Items 1997-2002, after amendment shall read
notice it was proposed -
(1) to classify the goods under ITC(HS) Classification Heading 85239003.90 under EXIM Policy 1997-2002 and held the same ... Four issues were raised in the above appeals, namely, -
(1) ITC-HS Classification of the imported goods.
(2) Valuation of the goods.
(3) Special Additional
