2000 (9) TMI 505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dhury and B.N. Pal, Advocates, for the Respondent. [Order per : Smt. Archana Wadhwa, Member (J)]. -  The short point involved in the present appeal of the Revenue is as to whether furniture, hardwares and fittings (cabinet knob) imported by the respondents would be classifiable under Heading 8302.11 importable under OGL or the same would be properly classifiable under Heading 8302.42, i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng classifiable under exim code 83024101, were freely importable under the Exim Policy, '97-'02 whereas, "other fittings/mountings etc." suitable furniture were classifiable under exim code 83024200 and were restricted for import requiring specific import licence. There is also no definition/specification in the Customs Tariff Act, 1975, Exim Policy, '97-'02, or in the ITC(HS) classification of Ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds were cleared for home consumption and therefore the same are not available with the lower authority. I also find from the impugned order that no representative sample(s) were drawn from the consignment imported. Remanding the case to ascertain the use of the imported goods from market enquiry will therefore, to my mind, be a exercise in futility. Moreover, I find that even after issuance of ....