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TMI Blog2015 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... or The Appellant : Shri Rahul Gajera, Advocate For The Respondent : Shri S.K. Shukla, A.R. Per : Mr. P.K. Das; Applicants filed these applications for early hearing of the appeals. After hearing at length, we find that appeals may be disposed of at this stage. 2. Common issue is involved in these appeals and therefore, all are taken up together for disposal. The appellants filed these appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of A G Enterprises and Others vs. Commissioner of Customs (Prev.) Jamnagar, vide final order No. A/11210-11318 of 2014 dated 08.7.2014. The relevant portion of the said decision is reproduced as under:- 4.2 As per the above provisions of Foreign Trade Policy any doubt regarding classification of any item in ITC (HS) or HPBv1 or HBPv2 or schedule of DEPB Rates should be referred to DGFT wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of importers and exporters who apply for such clarifications to the DGFT. It sounds to reason that it would be physically impossible for one DGFT to personally sign replies to these apart from his numerous other responsibilities. Secondly, here there is no certification required of a named authority in the body of a fiscal notification concerning exemption from Customs duty. Such a clarificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 classification of the ships/vessel, brought in for breaking up along with surplus fuel, will have to be considered classifiable under H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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