Shiv Das, ld. Advocate, submitted that as per the ITC (HS) Classification of Export & Import Items issued by the Ministry of Commerce, Electronic diaries ... that electronic diaries under EXIM Code No. 84711000.10 in the ITC (HS) Classification of Export & Import Items are allowed to be imported against freely
1999-2000 dated 17.9.99 issued by the DGFT regarding ITC (HS) classification of 'dried garlic' is a valid and binding clarification on such ... 1999-2000 issued by DGFT regarding ITC (HS) classification of 'dried garlic'. The garlic imported by all the appellants has a water content
goods described as "synthetic perfumery compound" and claimed ITC (HS) classification under 33029001.10. The Revenue drew a sample of a consignment so imported ... test report Revenue felt that it should be classified under ITC (HS) Classification 33029001.20. Classification as claimed by the appellants required a special import licence
supported by the provision of the Import Policy and the ITC(HS) classifications of Export & Import items for the period April-1992 March ... HS) does not draw any such distinction. On the contrary the entries under columns 3, 4 & 5 of Chapter 82 of ITC(HS) classifications
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
life of the original spare.
Relevant provisions of ITC (HS) Classification of Export and Import Items of the relevant period : (emphasis added
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
stopping or operating device. He also mentioned that as-per ITC (HS) classifications of Import And Export Item electronic automatic regulators have been classified under
goods appeared to be off-specification furnace oil. Under "ITC (HS) Classification of Import & Export Items", specific licence of the Director-General
this appeal the issue arising for consideration relates to the classification of Set Top Boxes imported by the appellant. While the appellant sought to classify ... classified under 8517. Appellant also contended that in terms of ITC(HS) classification of import items the said goods had been specifically classified under
