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Item No, 8 of Appendix-I Schedule-2 of ITC (HS) Classification of Export and Import published under the Export and Import policy

Item No.8 of Appendix-I Schedule-2 of 'irc (HS) Classification of Export aed Import published under the Export and Import policy

interpretation of any provision contained in FTP, or classification of any item in ITC (HS) or HBP-v1 or HBP-v2, or Schedule or DEPB

reads as under: 3 3 "21.,_ To wit.hs:t_ar1d t.estlof_reasonable classification Article 14 of 'ivell_ settled that

Industries and decided that FIBC are covered under ITC (HS) 63 and not under ITC (HS) 39. They further relied on Board's Circular ... Flexible Intermediate Bulk Containers are covered under ITC (HS) Code 63 and note under ITC (HS) Code 39." Therefore, both the Board

classification of any item for import/export policy in the ITC (HS). PIC meetings are chaired by DG and its minutes are approved

Explanation', appended to sub-section (5) of Section 6 of the HS Act, is unreasonable and arbitrary. It is urged that persons, whose rights ... partition, stand on the same footing and form the same class. Such classification suffers from the vice of negating accrued rights and is hence violative

M/S United India Insurance Co Ltd vs Sri R S Shivaramayya on 8 September

Dr. R Halesha vs State Of Karnataka on 22 June, 2011 Equivalent citations: 2012 LAB

The Union Of India vs Dr P Boregowda on 24 December, 2010 Bench: V.G