2000 (11) TMI 915 - AT - Customs

Summary

Issues:
Classification of plant parts for Homoeopathic Medicines under Customs Tariff sub-heading 1211.90 and requirement of a specific import license.

Analysis:
The appellants imported Homeopathic drugs and declared them under sub-heading 1211.90, but Customs considered them restricted under Notification No. 2 (RE-96) 92-97. The Deputy Commissioner confirmed the classification under 1211.90, leading to confiscation and penalties. The Commissioner (Appeals) upheld the decision, stating the goods were correctly classified under 1211.90 and required a specific import license. The Tribunal reviewed the case, noting the appellants' argument of incorrect classification and the need for an import license. However, they agreed with the Commissioner that the goods fell under 1211.90, requiring a specific import license, and upheld the decision.

The appellants argued that the crude drugs were for Homoeopathic medicines and should be classified under Exim Code Nos. 14049019.20 and 14049019.90, not 1211.90. They claimed the ITC (HS) classification should be based on the Exim code, not the Customs tariff sub-heading. The Tribunal examined the Exim Codes and found that the goods did not fit under Ayurvedic and Unani categories but under 12119026.90, a restricted category requiring a specific import license. They upheld the decision that the goods needed a specific import license under this Exim Code and rejected the appeal.

Overall, the Tribunal agreed with the authorities' classification of the goods under 1211.90 and the requirement for a specific import license under Exim Code 12119026.90. The appellants' arguments based on different Exim Codes were dismissed, and the decision to confiscate the goods and impose penalties was upheld. The appeal was rejected, affirming the need for a specific import license for the imported plant parts used in Homoeopathic Medicines.