available to the goods which fall under Chapter 39 ITC (HS) classification and since the polypropylene filter plates and accessories do not fall under Chapter ... goods exported did not fall under Chapter 39 of the ITC(HS) classification of export-import items which is a prerequisite for claiming of credit
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
specified airlines & import of new spares as per ITC (HS) classification was not permissible without a licence. Since licence from Ministry of Communications ... considering the material on record it is considered that ITC (HS) classification would have to be read harmoniously to determine the policy for import
Holders :-
a. Agricultural products which fall under Chapters 1024 of ITC (HS) Classification of Export and Import items."
Para 3.2.5 of the Handbook ... Holders :
Agricultural products, which fall under Chapters 1-24 of ITC (HS) Classification of Export and Import items".
This issues in Public interest
this behalf,
Any item except those mentioned as restricted in ITC (HS) classifications of Export and Imports items shall be allowed for import without payment
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
assembly. The Import-Export Policy for the relevant period ITC-HS Classification, shows that import of re-conditioned components of photocopiers does not require ... attachment."
She further submits that for the purpose of ITC (HS) Classification, components parts are to be differently treated from 'sub-assembly
Restricted' and not 'prohibited/banned' goods, the ITC(HS) classification categorizing imports as free, restricted, canalized, prohibited. Import, of the impugned goods
ascertain the correct description will require effort, patience and disputes on classification. Therefore, there will be delay in recovering the duty and redemption fine ... under heading 6309 require specific import licence in view of ITC (HS) classification of export and import items under EXIM Policy, 1992-97. The Commissioner
Adjudicator. Columns 3 and 4 of the ITC (HS) Classification of Import & Export Items spells out the exact scope of and explains the rationale ... reading of Columns 3, 4 and 5 of the ITC (HS) Classifications of Export and Import items it is found that there is no reason