2017 (3) TMI 702

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..... M/s. Laxmi Crockery Pune Pvt. Ltd. have imported "Tulip Brand Energy Saving Lamps" from Sri Lanka vide three bills of entry. Note 6 of General Notes regarding Import Policy of Foreign Trade Policy 2002-2007 prescribed that specified the product had to comply with the Bureau of Indian Standards (BIS) for the purpose of import. In terms of the said provision, the foreign manufacturers of energy savi .....

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..... or electrical items till June 2004. However, self ballasted lamps were deleted from the said list on 06/05/2004. She argued that the foreign manufacturer had made attempt to register with the BIS much before the imports made by the appellant and for the procedural delays they should not be penalized. She relied on the decision of the Tribunal in the case of SLS Exports - 2006 (20) ELT 102 (T) wher .....

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..... ficient time for the manufacturer to get registered with BIS. The law as on the date of import required the foreign manufacturer to be registered with the BIS. The policy of the Government at the material time was to permit import of goods which confirmed to be the quality standard of BIS. The appellant argued that the said item was excluded from the said requirement on 06/05/2004 should be treate .....

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