2003 (9) TMI 439

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....stoms Tariff Schedule for the purpose of paying Basic Customs duty and under ITC (HS) Exim Code 854420 29 for the purpose of OGL clearance. They also imported another consignment of similar goods described as "Cables" and valued at Rs. 20,033/-, and filed Bill of Entry dated 16-3-98 for Customs clearance under OGL claiming classification as above. Both the consignments were subjected to First Check examination in the Custom House, in which it was observed by the Customs authorities that the goods were Plastic-coated Wire classifiable under ITC (HS) EXIM Code 854419 02. Items of this heading were restricted for import at the material time and could be imported only against a specific licence issued by the Director General of Foreign Trade (D....

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.... further submitted that the burden of proving that the goods fell within the restricted category of ITC (HS) Heading 854419 02 was on the Department. But no evidence, whatsoever, contrary to the materials produced by the appellants, has been brought on record by the Department. The learned Counsel, therefore, prayed for setting aside the impugned orders and holding that the subject goods were freely importable under Exim Code 854420 29. The learned DR reiterated the findings of the lower appellate authority. 3. We have carefully considered the submissions. The Exim Codes 854411 01 to 854420 29 under ITC (HS) heading 85.44 are reproduced below :- "85.44  Insulated (including enamelled or anodized) wire, cable (including co....

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....s Free 854420 29 Insulated cables, cords and flexes, n.e.s. Free" It is clear from the above entries that the first two Exim Codes viz. 854411 01 and 854411 02 are for winding wires of copper, 854419 01 to 854419 09 are the Exim Codes for wires of other metals. Exim Codes 854420 01 to 854420 29 are for cables. Exim Code (854420 29) claimed by the appellants is in the cable category, while the one proposed by the Department is in the wire category. We further observe that the only entry against which import is restricted is 854419 02. The goods covered by all the other entries are freely importable. The lower authorities have classified the goods in question as "plastic insulated wire" under Exim Code 854419 02 and have accord....