9911796707
TMI Blog2017 (10) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... ing up, cannot be held as liable for confiscation - appeal allowed - decided in favor of appellant. - C/12863/2014-DB, C/13557/2013-DB, C/14036/2013-DB, C/14070/2013-DB, C/10156/2014-DB, C/10280/2014-DB, C/11145/2014-DB, C/11355/2014-DB, C/11419/2014-DB, C/11471-11475/2014-DB, C/11645-11648/2014-DB, C/11663-11664/2014-DB, C/11727-11728/2014-DB, - A/12684-12731/2017 - Dated:- 19-9-2017 - Dr D.M. Misra, Member (Judicial) And Shri Devender Singh, Member (Technical) C/11762/2014-DB, C/11764-11765/2014-DB, C/12012/2014-DB, C/12065/2014-DB, C/12068/2014-DB, C/12409/2014-DB, C/12522/2014-DB, C/12553/2014-DB, C/12614/2014-DB, C/12627/2014-DB, C/12643/2014-DB, C/12666/2014-DB, C/12698-12700/2014-DB, C/12702-12703/2014-DB, C/12756-12758/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it should be considered as part of the vessels and be classified under TH 89.08 of the import policy. 4. Ld. Chartered Accountant for the appellant contends that the issue is no longer res-integra in view of the decision of this Tribunal in the case of A.G. Enterprise (supra). It is also submitted that the judgment in the case of A.G. Enterprise has been affirmed by the Hon ble Supreme Court in the case of M K Shipping Allied Industries Pvt Ltd - 2015(322)ELT.A326 (SC). They also relied upon the order of this Tribunal in the case of Shanti Ship Breakers Vs. CC vide order No.A/11292-11314/2015 dtd 10.07.2015 5. Ld. AR reiterated the submissions in the order of Commissioner (Appeals). 6. Heard the parties and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Para 2.3 of Chapter 2? of the Foreign Trade Policy (2009 to 2014), contained in General Provisions Regarding Imports Exports, is relevant and is reproduced below :- If any question or doubt arises in respect of 2.3 interpretation of any provisions contained in FTP, or classification of any item in ITC (HS) or HPBv1 or HPBv2, or Schedule of DEPB Rates (including content, scope or issue of an authorization thereunder) said question or doubt shall be referred to DGFT whose decision thereon shall be final and binding. 4.2 As per the above provisions of Foreign Trade Policy? any doubt regarding classification of any item in ITC (HS) or HBPv1 or HBPv2 or schedule of DEPB Rates should be referred to DGFT whose decision shall be final an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so find that it is now a well settled law that clarifications on Import Policy issued by office of DGFT is binding on Customs as far as ITC Policy is concerned in view of the decisions cited by ld. Senior Advocate supra clarification on these item classification under ITC (HS) and the ITC Policy. 5. In view of above, an opinion/clarification issued by Joint DGFT has to be considered as a clarification issued by DGFT will be binding on the customs so far as ITC restrictions are concerned under Foreign Trade Policy. However, the same clarification issued by DGFT may not be binding on the Customs for the classification of the same goods under the Customs Tariff Act which is the sole domain of the Customs Authorities. However, so far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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