9911796707
TMI Blog2016 (9) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... t followed the provisions of DGFT import policy where the products are specifically mentioned by the name and also by the classification - no violation with reference to import - classification in order. The certificate of registration issued by the Ministry of Agriculture approved of import of these chemicals without any specification of source. Valuation - mis-decaration - Held that: - the quantum of import of each consignment will have the bearing of unit price and so also the time difference between the imports. There is nothing on record to indicate that the earlier import price has been vitiated by the extra consideration between the exporter and the India importer. The imports were under advance licence intended for re-export - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to this differential duty was also imposed. 3. The Ld. Counsel appearing on behalf of the appellant contested the impugned order on the following grounds: (A) the classification of the products have been correctly made. The licenses issued by the DGFT categorically mentioned the said classification. The appellants followed the classification correctly in filing bills of entry. (B) the relevant policy applicable to ITC (HS) 38099390 is free imports. (C) Even if the product is to be re-classified by the Customs authorities rejecting the classification in the licence given by the DGFT even then, they have satisfied the requirements of registration etc. in terms of Insecticides Act, 1968. (D) The valuation adopted by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate of registration issued by the Ministry of Agriculture approved of import of these chemicals without any specification of source. The condition is that product shall be re-exported. Further, we also take note that the decision of DGFT shall be final and binding of all matters relating to interpretation policy. In the view of this factual position and also taking into consideration that there is no duty implication consequent upon such as classification, we find no merit in the impugned order on this issue. 6. In the above situation, it is apparent that the appellant followed the provisions of DGFT import policy where the products are specifically mentioned by the name and also by the classification. We find no violation with refere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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