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
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
Agricultural products, which fall under Chapters 1-24 of
ITC (HS) classification of Export and Import items.”
32) We would like to mention at this ... products, which fall under Chapters 1-24 of I T
C (HS) classification of Export and Import items.”
Note 6 added in para
9955.13 &9009.14.doc
Procedures and ITC (HS) Classification Book as amended, applicable
unless specifically dispensed with against the authorization.
11] The Foreign ... conditions of the Foreign Trade Policy and Procedures and ITC (HS)
classification book as amended shall be applicable unless specifically
dispensed with against this authorization
provision in FTP or in the matter of classification of any item in the ITC (HS) or in the Handbook, the said question or doubt ... made the amendments in the Schedule 1 (Imports) of the ITC (HS) Classifications of Export and Import Items, by publishing in the Gazette of India
been importing the gold jewellery from
Indonesia. The gold jewellery has HS classification 7113191000 and
the same would attract customs duty at 15% advalorem. However
that the impugned goods are not freely importable. Even the ITC (HS) classification for worn clothing and other worn articles against classification CTH 6309 declared
that the impugned goods are not freely importable. Even the ITC (HS) classification for worn clothing and other worn articles against classification CTH 6309 declared
9955.13 &9009.14.doc
Procedures and ITC (HS) Classification Book as amended, applicable
unless specifically dispensed with against the authorization.
11] The Foreign ... conditions of the Foreign Trade Policy and Procedures and ITC (HS)
classification book as amended shall be applicable unless specifically
dispensed with against this authorization
