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
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
Artemia is specifically covered under heading 05119901.10 of ITC (HS) Classifications of Export and Import items and this classification is based on harmonised system ... present classification under Customs Tariff and ITC purposes is same and both are based on HSN classification. Reliance can be placed on ITC (HS) classification
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
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
Learned Assistant Commissioner was not correct because the ITC (HS) Classification of Import and Export items against Heading 840820.03 was not taken into consideration. Under ... engines can be imported without any licence and the said ITC (HS) Classification came into force from 25-3-1996, i.e. much before
