Eximkey - India Export Import Policy 2004 2013 Exim Policy
1. Aircraft tyres reimported after retreading are liable to C.V. duty as tyres. 1983 ECR 737D (T). 2. Darex Versaprint Blankets, even though part of textile printing ma-chinery, are classifiable under H. 40.05/16(1) in view of the specific provision in Note 1(a) to Sec-tion XVI. 1983 ECR 1175D (T).

3. Rubber Diaphragm, though part of textile printing machinery, is classifiable under H. 40.05/16(1) in view of the specific provision in Note 1(a) to Section XVI. 1983 ECR 1187D (T).

4. Rubber Aprons, even though part of the carding machinery, are classifiable under H. 40.05/16(1) in view of the specific provision in Note 1(a) to Section XVI. 1983 ECR 1187D (T).

5. Hypalon 40 is not synthetic rubber. 1985 ECR 550 (T).

6. Hypalon 40 is synthetic rubber classifiable under 40.01/04—it is not Synthetic Resin (prima facie view)—Stay prima facie case exists for allowing clearance even in classification matter on furnishing security for disputed duty. 1985 ECR 2436 (Calcutta)

7. Retreaded tyres fall within the definition of tyres. 1987 (12) ECR 478 (T).

8. Tyres for aeroplanes are parts of aeroplanes entitled to exemption under Notfn. 99/81. 1987 (13) ECR 1199 (Tri SB-D).

9. Rubber hoses are articles of rubber even if they contains steel. CTA. 1989 (20) ECR 89 (T).

10. Synthetic condensor rubber aprons, although parts of textile machin-ery, are classifiable as articles of rubber under H. 40.05/16 by virtue of Note 1(a) to Section XVI. 1989 (24) ECR 458 (T).

11. Duranit-B (Synthetic Rubber SBR)—ITC—Advance Licence—Expression "Synthetic" in import policy and in Advance Licence has the same mean-ing as in the Customs Tariff—CTA: SH. 4002.19. 1994 (53) ECR 508 (T).

12. Viton-B—In trade and market parlance, the product Viton-B is not known as a resin, but as a rubber product. It is therefore classifiable under Item 39. 1995 (59) ECR 31 (Delhi).

13. Components of Compressors for Refrigerators—CTA: Hs. 84.11(3), 68.01/16, 40.05/16, 85.12/27(3) The refrigerator being by itself a refrigerating equipment the components of Compressors imported by the appellants are not classifiable under H. 84.11(1)

14. Rubber Blankets—The Tribunal, following its earlier decision, concluded that the impugned goods did not fall under CTA: H. 40.08 and were correctly classified under H. 40.16. There is no infirmity in the decision of the Tribunal, hence interferenc
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