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Issues: Classification of imported goods under Customs Tariff Act, 1975 and validity of import license for the goods imported.
Classification of Goods: The appeal challenged the order confiscating a consignment of metal fittings clamps under Section 112 of the Customs Act, 1962, classifying them as loose leaf binders under Heading 8305.10-CTA. The appellants claimed the goods should be classified under Heading 8308.90-CTA as "clasps" and sought exemption under Customs Notification 224/85-Cus. The department contended the goods were stationary items under Heading 8305.10-CTA and ineligible for the exemption. The Tribunal analyzed the invoice description, part numbers, and samples of the imported goods, concluding they were metal fittings for loose leaf binders, falling under Heading 8305.10-CTA. The Tribunal emphasized the lack of evidence supporting the goods as clamps for leather industry, denying eligibility for the exemption under Notification 224/85-Cus. Validity of Import License: The appellants argued the import license covered the goods imported, citing the wide coverage of permissible items against the export product in the Import Policy. They referenced judicial decisions to support their stance. The department contended the goods were not covered by the license, highlighting the specific items allowed under the license application. The Tribunal examined the license description, linking it to the export product group in the Import Policy. Referring to a previous case, the Tribunal emphasized the Customs authorities' jurisdiction to determine compliance with the license description. The Tribunal upheld the confiscation, stating the imported goods did not align with the license description, thus rejecting the appeal. Conclusion: The Tribunal carefully considered the arguments presented by both parties. It determined the imported goods were metal fittings for loose leaf binders, not clasps for leather industry, falling under Heading 8305.10-CTA. Additionally, the Tribunal found the import license did not cover the goods imported, in line with the parameters of the Import Policy. Therefore, the Tribunal rejected the appeal, upholding the lower authority's order of confiscation.
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