2015 (8) TMI 383 - AAR - Customs

Classification of Product Eligibility for exemption Whether applicant was eligible for benefit of exemption under Notification No. 72/2005-Customs Held that - when it comes to classification and distinction, classification of product was different and distinct classification was included in Notification No. 72/2005-Customs Department agreed that benefit of Notification can be extended, if Tariff Classification of import product applicable in India was accepted Thus, applicant was eligible for benefits of said Notification on insecticides which were classifiable under CTH 3808 Decided in favour of Applicant.

Summary

The applicant, an importer, sought a ruling on eligibility for exemption under Notification No. 72/2005-Customs. The Department agreed that the benefit can be extended if the Tariff Classification of the import product is accepted. The applicant will be eligible for benefits under the Notification for insecticides classifiable under CTH 3808 at Sl. No. 83. The ruling favored the applicant for the imported insecticide product.