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TMI Blog2023 (7) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... bited for import of the impugned goods. In that circumstances, this Tribunal held that as the goods were already shipped on 26.04.2021. Therefore, this Tribunal held that the restrict made by the DGFT Notification No.02/2015-20 dated 26.04.2021 was not applicable to the facts and circumstances in the said case. In the case in hand, the import itself has taken place on 09.04.2022, which is much after DGFT Notification No.02/2015-20 dated 26.04.2021. Therefore, the reliance made by the appellant on the decision in the case of M/s Nakshatra Impex is not applicable in the facts and circumstances of this case. There are no merit in the impugned appeal - appeal dismissed. - Customs Appeal No.75202 of 2023 - FINAL ORDER NO. 75674/2023 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otf. 02/2015-2020 dt. 26.04.2021 if deem fit . 2.1 As per the examination report submitted by Shed Officers, it was clearly evident that the imported goods are not spare parts of Mosquito Bat instead it is Mosquito Bat in CKD condition as simply after screwing all the spares together, it makes a functional Mosquito Bat and packaging material is also available in the consignment. Therefore, the Revenue sought classification under CTH 85167920 (Electrical or electronics devices for repelling insects) instead of declared CTH 85169000 (Parts). 2.2 Further, as per DGFT Notification No.02/2015-20 dated 26.04.2021, the import of Mosquito killer racket is prohibited if CIF value is below Rs.121/- per racket. Here total quantity of Mosquito B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, this Tribunal held that as the goods were already shipped on 26.04.2021. Therefore, this Tribunal held that the restrict made by the DGFT Notification No.02/2015-20 dated 26.04.2021 was not applicable to the facts and circumstances in the said case. 6. In the case in hand, the import itself has taken place on 09.04.2022, which is much after DGFT Notification No.02/2015-20 dated 26.04.2021. Therefore, the reliance made by the appellant on the decision in the case of M/s Nakshatra Impex (supra) is not applicable in the facts and circumstances of this case. 7. In that circumstances, we do not find any merit in the impugned appeal. Therefore, we uphold the impugned order and dismiss the appeal filed by the appellant. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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