9911796707
TMI Blog2000 (9) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Smt. Archana Wadhwa, Member (J)]. The short point involved in the present appeal of the Revenue is as to whether furniture, hardwares and fittings (cabinet knob) imported by the respondents would be classifiable under Heading 8302.11 importable under OGL or the same would be properly classifiable under Heading 8302.42, importation of which is permissible only against specific licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Exim Policy, '97-'02 whereas, other fittings/mountings etc. suitable furniture were classifiable under exim code 83024200 and were restricted for import requiring specific import licence. There is also no definition/specification in the Customs Tariff Act, 1975, Exim Policy, '97-'02, or in the ITC(HS) classification of Export and Import Item, '97-'02, of the fittings for doors and wind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available with the lower authority. I also find from the impugned order that no representative sample(s) were drawn from the consignment imported. Remanding the case to ascertain the use of the imported goods from market enquiry will therefore, to my mind, be a exercise in futility. Moreover, I find that even after issuance of the impugned order, importation of similar/identical goods by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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