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M/s Modern Insecticide Ltd. Versus CCE, Ludhiana

2016 (9) TMI 570 - CESTAT CHANDIGARH

Classification - 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 cons .....

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ration - 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. - C/60012/2016-(DB) - Final Order No .....

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Item 38089990 and the imports were against DFIA licenses issued by DGFT. Present proceedings were initiated against the appellant on three main issues: (a) The imports were from non-approved sources in violation of Insecticides Act, 1968. (b) The products have been mis-classified. The correct classification is under 38089390 and as such are restricted for import. (c) The value of the import product is not correctly declared and as seen from contemporaneous price of the appellant s import itself. .....

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lassification of the products have been correctly made. The licenses issued by the DGFT categorically mentioned the said classification. The appellants followed the classification correctly in filing bills of entry. (B) the relevant policy applicable to ITC (HS) 38099390 is free imports. (C) Even if the product is to be re-classified by the Customs authorities rejecting the classification in the licence given by the DGFT even then, they have satisfied the requirements of registration etc. in ter .....

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e absence of any evidence of mis-declared value the import price cannot be rejected based on suspicion. 4. The Ld. AR supported the findings of the lower authority and reiterated the same. 5. We have heart both the sides and examined the appeal records. On the issue regarding classification imported chemical we find 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 i .....

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of the conditions imposed. We also noted that the certificate of registration issued by the Ministry of Agriculture approved of import of these chemicals without any specification of source. The condition is that product shall be re-exported. Further, we also take note that the decision of DGFT shall be final and binding of all matters relating to interpretation policy. In the view of this factual position and also taking into consideration that there is no duty implication consequent upon such .....

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