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2016 (9) TMI 570 - AT - CustomsClassification - Glyphosate Technical 95% - Paraquat dichloride 42% Technical - classifiable under Tariff Item 38089990 or under tariff item 38089390 - Fipronil 92% - Sources of imports - Insecticides Act, 1968 - Held that: - the DGFT both in the policy as well as the licences, issued to the appellant specifically mentioned the classification of the chemical ITC (HC) under tariff item 38089990. - the import policy as issued by the DGFT read with the licences given to the appellant are to be considered for assessment of clearance of the goods in so for they related to the classification of the goods. The appellant 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 - re-determination not justified. Appeal allowed - decided in favor of appellant.
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