TMI Blog2006 (9) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... 40019 is restricted for import. Its import is permitted without a licence to units registered with Ministry of Environment and Forests. Proceedings were initiated to confiscate the consignment for misdeclaration of value in respect of the entire consignment and misdeclaration of description and import without licence in respect of Druid . The 8.072 MTs of Copper scrap Druid was proposed to be confiscated under Section 111(m) for misdeclaration of description and value and under Section 111(d) for import without a specific licence or a Certificate of Registration with Union Ministry of Environment and Forests. As the admissibility of import of similar consignments of Lead covered Copper scrap (other than Druid) under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Lead covered Copper scrap could be imported for jobbing in terms of Notification No. 32/97, dated 1-4-1997. In view of this decision, Commissioner observed in the impugned order that if Druid was treated to be an item permitted to be imported in terms of Notification No. 32/97, the appellants were eligible to import the item Druid without a licence. The Commissioner had felt that even in that case, the importer should possess a Certificate of Registration with the Ministry of Environment and Forests without which the import of Druid would be in violation of import policy. 3. The learned Counsel invited my attention to ITC (HS) classification, as per which, import of Druid falling under Heading 74040019 is restricted. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied classes of goods for undertaking job work on them and to re-export the resultant products within 6 months from the date of clearance or within such extended period allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs. Jobbing has to be undertaken in accordance with the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. As per Clause (7) of the Notification, goods that are prohibited under ITC (HS) classification of exports and imports are not allowed to be imported under this Notification. The issue to be decided is whether Druid can be allowed to be imported without licence, permit or certificate. As per policy, para 4.2.7, good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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