Eximkey - India Export Import Policy 2004 2013 Exim Policy
1. A paper published with the articles related to the views of various participants on the usefulness of a particular drug does not attract H. 49.02 for newspaper but is classifiable as advertising material under H. 49.08/11. 1983 ECR 2026D (T).

2. Diskettes are classifiable under H. 49.04/06 as "plans and drawings". 1986 (8) ECR 665 (Bombay).

3. Audio picture cards having predominantly picture elements fall under H. 49.03 and not under SH. 8529.31, the electronic component being only secondary. 1990 (27) ECR 256 (T).

4. Documents (technical) in loose leaf binders fall under SH. 4901.99. 1990 (28) ECR 25 (T).

5. Printed Aptitude Test Booklets being printed material of educational nature cannot be described as items of stationery and are appropriately classi-fiable under CTA H. 49.01. 1991 (35) ECR 329 (T).

6. Drawings—Photocopies of technical/engineering drawings fall under CTA 49.11, not CTA 49.01 as they are akin to designs specifically covered by 4911.91. 1994 (52) ECR 277 (T).

7. Greeting Cards—Booklet Form—Whether "books"—Bona fide be-lief—Penal-ty—Impugned goods are "greeting cards" in booklet form, not "books", and for purpose of classification under the Customs Tariff as well as the Import Policy, these are classifiable under CTA: H. 49.09. Impugned order classifying the goods as "books" under CTA: H. 49.01 is set aside. Penalty not imposable as the appellant imported the goods in the bona fide belief that they are books. CTA: H. 49.09 Cus. Act: S. 112. 1999 (84) ECR 353 (T)].

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