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TMI Blog2015 (10) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ue restrictions attached to goods – Therefore, there was no policy restriction at time of import either as to value or on account of other reasons – From provisions of policy, it was evident that classification under Indian Customs Tariff and ITC (HS) were aligned completely with each other –If that be so, Customs cannot classify goods under different entry other than 6802 29 00 in respect of goods under importation – In view of factual and legal position, it was clear that there cannot be two classification for Customs duty and for ITC (HS) purpose – Question of goods being liable to confiscation under Section 111(d) also would not arise – Decided in favour of Assesse. - Appeal No. C/383/2012 - Final Order No. A/1657/2014-WZB/C-I(CSTB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product under importation under CTH 6802 2900 for Customs Tariff purposes as well as ITC (HS) Policy and, therefore the appellant would be entitled for the benefit of Notification No. 103/2009-Cus under the EPCG scheme. The said order was challenged by the Revenue before the hon'ble High Court of Bombay in Customs Appeal No. 13 of 2013. The hon'ble High Court heldthat: the arguments of the Revenue is that the Customs Tariff Heading No. 6802 2900 under which the goods are classifiable, then, whether there is any restriction in terms of the applicable policies or not ought to have been examined. Whether the Commissioner was right in making a reference to the Customs Tariff Heading 6802 2200 should have been then considered. If th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid exemption also would not be available. This finding of the adjudicating authority is clearly incorrect for the reason that, at the time of importation in 2010, there was no entry 6802 2200 under ITC(HS) which had been omitted vide Notification 94 (RE-2008)/2004-2009 dated 02/03/2009. Since ITC(HS) is aligned with the Customs Tariff completely, there cannot be different classifications, one for the purpose of Customs duty and the other for the purpose of importability under Foreign Trade Policy. Therefore, for the purpose of ITC(HS), the goods should have been classified under entry 6802 2900, the same as per the Customs duty tariff. Import Policy relating to entry 6802 2900 is 'free' and, therefore, there is no value rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of classification. Customs Tariff ITC(HS) Tariff Heading Description of Goods EXIM Code Description of Goods Policy 6802 21 Marble, travertine and alabaster 6802 21 Marble, travertine and alabaster 6802 21 10 Marble blocks or tiles 6802 21 10 Marble blocks or tiles Free 6802 21 20 Marble monumental stone 6802 21 20 Marble monumental stone Free 6802 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seen a paradigm shift in the import policy regime. All the quantitative restrictions (QRs) maintained on account of Balance of payment (BoP) reasons have now been removed. This change in the import policy obviated the need for detailed commodity classification at 10 digit level. There was a felt need for harmonization of the commodity classification used for imposition of custom duty, determination of the import policy and collection of import statistics. To put it in simple words, a common classification was required for these purposes. Such a common classification is also a sine-qua-non for effective computerization and electronic data interchange (EDI). The task of harmonization was taken up by a group comprising representatives fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xactly with the Schedule to the 1985 Act at least as far as the relevant parts of Chapter 38 are concerned. Chapter Note 1(a)(2) and the Heading 38.08 of the ITC (HS) are identical with the Schedule to the 1985 Act. In the ITC (HS), under the several sub-headings to Heading 38.08, the different forms of insecticides, pesticides etc. have been provided for from which it is clear that insecticides etc. in their concentrated bulk forms are covered by the Heading 38.08 at least for the purposes of the Import/Export Policy. For example, sub-heading 3808.10.11 mentions 'Aldrin' as a form of insecticide. Against that sub-heading, it is provided that it is freely importable/exportable if registered and not prohibited for import under Insec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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