Classification of Lamda Cyhalothrin Technical under CTH 38089199 affirmed, MEIS scrip entitlement preserved and appeal dismissed

Classification dispute concerning Lamda Cyhalothrin Technical was addressed on the basis that the Directorate General of Foreign Trade had previously classified the product under tariff heading CTH 38089199, and Merchandise Exports from India (MEIS) scrips had been issued accordingly; the prior administrative classification was treated as determinative and no reason was found to disturb that classification, resulting in the maintenance of MEIS entitlement and the dismissal of the challenge. The operative effect is affirmation of the tariff classification and preservation of export incentive scrips.

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The Supreme Court, in a judgment by Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar, dismissed the appeal after considering that the goods in question had been classified by the Directorate General of Foreign Trade and issued Merchandise Exports from India (MEIS) Scrips. The Court clarified that the issue of Customs authorities' power and jurisdiction remains open. Delay was condoned, and any pending applications were disposed of.

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