group company used
to import the scrap motor declaring Copper scrap (HS
Code-74040012), Aluminum scrap (HS Code-76020010)
and Iron scrap (HS Code ... accordingly
changed the description of the imported goods and
classified under HS Code 7204 for the purpose of
concessional rate of duty at the rate
Nidhi Kapoor vs Principal Commissioner And Additional ... on 21 August, 2023
Author: Dharmesh Sharma
Bench
relevant extract is reproduced here below :-
"No. Product Description Classification HS Codes Classification
considered rationale
17 Self-balancing, electrically 8711.60 (HS 87.11 and GIRs
restricted" falling under Indian Tariff Code, also called as Indian Trade
Classification - ITC(HS) 7108, and contending that they cannot be
classified ... Column gives the ITC HS
Code, also called as EXIM Code.
2. Item Description This Column contains the ITC
(HS) description against the
respective codes
These have been regularly imported from various countries under the
HS Code 271090. Typical import data sheet during the period ... Appendix -12.
HSN codes for some petroleum products are given in Table -5 and
relevant extracts from DGFT --ITC (HS) 2710 are given in
(Appendix
aforesaid goods are freely
importable as per the Indian Tariff Code (ITC)
HS.
Page 3 of 18
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petitioner points out that
Chapter 38 of the Tariff ITC (HS) contains EXIM
Code 38260000, which pertains to "Biodiesel and
Page
under SH 6001.22 were restricted for import as per Exim Code 60012200 of ITC (HS) Classification of Import and Export Items 1997-2002 and could
said Policy at the material time referred to ITC (HS) classification of import and export items as a sole guide as to the regulation governing ... that in the absence of their having obtained an import and export code number, the importers were ineligible for acquiring the clearance of the goods
Commissioner Of Customs vs M. Vasi on 12 November, 2002
Equivalent citations: 2003(151)ELT312
