2008 (12) TMI 530

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....vocate, for the Respondent. [Order]. - The Revenue is in appeal against the order of the Commissioner (Imports) permitting re-export of "York Air Conditioner Screw Chiller" imported by the respondents herein vide Bill of Entry dt. 30-12-2005 with a warning that in future they should ensure that no such item is imported containing HCFC 22 Gas. According to the Revenue, fine and penalty should....

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....) Classifications of Export & Import Items, 2004-2009 vide which the item "Air Conditioner" is freely importable. However, in case of import of Air Conditioners filled with HCFC 22 (R-22) Gas, Customs have been raising objections and asking the exporters to produce import license. 3.  The matter has been examined and it is clarified that import of Air Conditioners is free in terms of ITC (....

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.... Trade in cases where clearances have been given by the Ministry of Environment and Forest. The industry is, therefore, advised to file their application for import licenses for products containing HCFC - 22 gas. These applications will be considered for issuance of licenses based on the advise of the Ministry of Environment and Forest." On the basis of the above, he has concluded that DGFT ....