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Determination that Sub-Heading Notes of the First Schedule...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
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Determination that Sub-Heading Notes of the First Schedule (Import Tariff) are not applicable to the Second Schedule (Export Tariff) for classification purposes, with the legal effect that re-classification of exported insecticide mixtures based on those sub-heading notes is impermissible and the impugned reclassification order is set aside. Clarification that HSN amendments introducing specific sub-headings for antimalarial products do not capture the subject goods, with the effect that the appellants' classification under the residual export heading is upheld. Finding that exclusive jurisdiction of the licensing authority over issuance and cancellation of MEIS scrips applies, and export duty demands, penalties and confiscation are quashed accordingly.
Determination that Sub-Heading Notes of the First Schedule (Import Tariff) are not applicable to the Second Schedule (Export Tariff) for classification purposes, with the legal effect that re-classification of exported insecticide mixtures based on those sub-heading notes is impermissible and the impugned reclassification order is set aside. Clarification that HSN amendments introducing specific sub-headings for antimalarial products do not capture the subject goods, with the effect that the appellants' classification under the residual export heading is upheld. Finding that exclusive jurisdiction of the licensing authority over issuance and cancellation of MEIS scrips applies, and export duty demands, penalties and confiscation are quashed accordingly.
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