9911796707
TMI Blog2000 (11) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... tly require a specific import licence. 2. The appellants imported 493.980 kg. of Homeopathic drugs of German origin in basic form and filed a B/E No. 2098, dated 30-5-1996 for clearance declaring the same as Homoeopathic Medicines in Basic Form, Plant Parts - viz. Abrotanum leaves shoots, Arnica Montana etc. as per invoice pasted and showing Customs Tariff classification under sub-heading 1211.90. The assessable value shown was Rs. 5,15,217.21. The Customs felt that with the introduction of Notification No. 2 (RE-96) 92-97, dated 25-3-1996, the subject goods have been placed under restricted category and as such the same were eligible for import only against a specific import licence or in accordance with a Public Notice issued in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above finding, the adjudicating authority vide his Order No. 46/96 (DC), dated 25-7-1996 confiscated the goods under Section 111(d) of the Customs Act, 1962 but allowed redemption on payment of a fine of Rs. 1.5 lac and imposed a penalty of Rs. 40,000/- on the appellants under Section 112(a) ibid. 2.1. The appeal filed by the appellants did not find favour with Commissioner (Appeals). He disposed of the said appeal with the following observation : The impugned goods in the instant case, being parts of plants for manufacture of Homeopathic Medicine, are therefore, correctly classifiable under Heading 1211.90 and corresponding under Exim Code 121190.40 for licensing requirements. Even the appellants themselves have withdrawn their claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrol, West Bengal. The crude drugs imported by the appellant cannot be consumed directly in that forum and as such the same require further processing in accordance with Homoeopathic Pharmacopoiea of India. The learned Consultant contends that the observation of the Commissioner (Appeals) that after introduction of ITC (HS) classification of Export Import Items issued on 26-3-1996, the exact tariff classification of the imported goods is of vital importance for licensing requirements is not correct because the customs tariff heading or sub-heading has nothing to do with the ITC (HS) classification of Export Import Items, and nowhere it has been mentioned that Customs Tariff classification and ITC (HS) classification are related. He, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was shipped on 19-4-1996 at which time they were not aware of the ITC (HS) Classification of Export Import Policy and they went by the earlier practice. He, therefore, pleaded leniency in the matter. 4. Shri R.K. Roy, learned JDR appearing for the Revenue, reiterates the reasoning contained in the impugned order and supports the reasoning of the authorities below. 5. We have carefully considered the submissions made from both sides and perused the concerned tariff entries and the Exim Code numbers referred to by the learned Consultant. It is observed that in the adjudication proceedings the appellant s stand was that they wrongly mentioned the Customs tariff sub-heading as 1211.90 instead of 1404.90 for which the corresponding Exim Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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