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  3. (Chapter 84 - 85 ) - Section XVI-Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article >
  4. Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles >
  5. Case Laws

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Case Laws

Alternator and Lube Oil Condensing System classifiable under Heading 85.03 of Customs Tariff Act, 1975 and not under Heading 85.02 ibid. - Lloyds Steel Industries Ltd. v. Collector - 1998 (97) E.L.T. 95 (Tribunal).

Alternators used in assembly and manufacture of generators falling under Heading No. 85.02 of Customs Tariff Act, 1975 are eligible for the benefit of exemption under Notification No. 155/86-Cus. - Asian Power Control v. Collector - 1993 (68) E.L.T. 185 (Tribunal).

Arc chamber insulators being parts of circuit breakers and ready to fit article and actually fitted to a circuit breaker arc are Insulating fittings and classifiable under sub-heading 8547.10 of Customs Tariff Act, 1975 as insulating fitting for circuit breakers and not under Heading 85.46 as insulators. - Collector v. Asea Brown Boveri Ltd. - 1997 (95) E.L.T. 66 (Tribunal).

Arithmetical control card, memory card, and HF bus control card. - See under CHAPTER 90.

Blower and Compressor are inter-changeable along with similar other terms like "fans", "exhausters" etc. Due to advancement of technology the distinction between Blower and Compressor on the requirement of artificial cooling no longer exists - Chapter 85 of the Customs Tariff. - Rathi International Equipment Co. (P) Ltd. v. Collector - 1996 (85) E.L.T. 301 (Tribunal).

Cable sealing system (heat shrinkable sleeves - insulating material) used to provide insulating sleeves at the necessary points in the cables hence not used for electrical machines, appliances or equipment, does not come under Heading 85.47 of Customs Tariff Act, 1975 which has a limited scope. Heading 85.46, ibid. describes the item more broadly. Matter remanded for re-examination in correct perspective, in depth and in context of Tariff Headings 85.46 and 85.47 vis-à-vis Chapter 39 ibid. - Commissioner v. Elcham - 1999 (110) E.L.T. 765 (Tribunal).

Calibration source - Goods meant for testing and calibration of industrial radiation thermometer and not for heating are classifiable under Heading 85.43 of Customs Tariff Act, 1975. - Collector v. Hozur Instruments Pvt. Ltd. - 1998 (99) E.L.T. 131 (Tribunal).

Capacitors. - Electrolytic Capacitors are to be classified as electrical capacitors under Heading 85.18/27(2) of the Customs Tariff Act, 1975 and not under Heading 85.15. - Mega Overseas (P) Ltd. v. Collector - 1978 (28) E.L.T. 132 (Tribunal).

Circuit breaker - Spares thereof classifiable under Tariff Heading 85.18/27(1) of Customs Tariff Act, 1975 and not under Tariff Heading 85.18/27(3) ibid. - D.E.S.U. v. Commissioner - 1999 (106) E.L.T. 239 (Tribunal).

Circuit Ferrites. - Soft Ferrite articles when wound with a coil and when electricity is passed develop magnetic field, such goods having electro-magnetic properties are classifiable under sub-heading 8505.90 of Customs Tariff Act, 1975 with benefit of Notification No. 62/94-Cus., dated 1-3-1994. - In Re : Transcore - 1995 (78) E.L.T. 628 (Collr. Appl.).

Circuits - Film type resistors in capsule form with connecting elements fall under Heading 85.33 under description Printed Circuits. - Collector v. Mini Circuits Ltd. - 1998 (101) E.L.T. 376 (Tribunal).

Cloth cutting machine. - High Speed automatic cloth cutting machine - Exemption under Notification 41-Cus., dated 1-3-1978 is applicable to automatic machine. Since the machine in question is basically a tool in hand with self-contained electric motor, it is not eligible to the exemption. Similarly exemption under Notification 46-Cus., dated 1-3-1978 is not applicable to "Consew model 606" machine. - Abhushan Industries v. Collector - 1983 (14) E.L.T. 2010 (Tribunal).

Clutches - Electro magnetic clutches used for engaging and disengaging the compressor from crankshaft derive is classifiable under sub-heading 8505.20 of Customs Tariff Act, 1975 and not under Heading 98.06 ibid since clutch is neither a part of crankshaft of car engine not part of compressor of air conditioning apparatus and not covered by expression of single machine or combination of machines. - Collector v. M.M.Enterprises - 1998 (97) E.L.T. 463 (Tribunal).

Components for Cable Jointing Kits are classifiable under Heading 85.47 and not under Heading 39.26 of Customs Tariff Act, 1975. - XL Telecom Pvt. Ltd. v. U.O.I. - 1994 (70) E.L.T. 530 (Bom.).

Components of 25 K.V. Vacuum Circuit Breaker are classifiable under Heading 85.35 of Customs Tariff Act, 1975 and benefit of exemption under Notification No. 60/87-Cus. not available. - General Electric Co. of India v. Collector - 1998 (98) E.L.T. 637 (Tribunal).

Computer monitors specified at Sl. No. 26 of the Table to Notification No. 93/95-Cus. and hence eligible for exemption thereof sub-heading 8528.10 Customs Tariff Act, 1975 - Logitronics Pvt. Ltd. v. Commissioner - 1999 (111) E.L.T. 643 (Tribunal).

Computer software loaded on a hard disk drive is assessable on the basis of computer software at the rate of 10% as per Heading 85.24 of Customs Tariff Act, 1975 read with Notification No. 59/95-Cus. and not under Heading 84.71 ibid as a 'hard disk' simplicitor. - Sprint R.P.G. India Ltd. v. Commissioner - 2000 (116) E.L.T. 6 (S.C.).

Console assembly, a part of photocopier is classifiable under sub-heading 8537.10 of Customs Tariff Act, 1975 by applying Clause (a) to Note 2 to Section XVI, read with Chapter Note 2(a) to Chapter 90 and not under sub-heading 9009.90 ibid. - Commissioner v. Modi Xerox Ltd. - 1999 (106) E.L.T. 224 (Tribunal).

Convertors. - See under CHAPTER 90.

CRT display unit is a complete machinery hence classifiable under sub-heading 8540.89 of Customs Tariff Act, 1975 read with Heading 98.06 ibid. - Hindustan Petroleum Corpn. Ltd. v. Collector - 1999 (107) E.L.T. 622 (Tribunal).

DC Micromotor is classifiable under Heading 85.01 of Customs Tariff Act, 1975 and eligible for benefit of Notification No. 62/88-Cus., dated 1-3-1988 vide Sl. No. 2A, DC Micromotor being used for manufacture of alarm clocks. - Sigma Electronics v. Collector - 1997 (91) E.L.T. 401 (Tribunal).

Detector/Alarm. - Apparatus to detect the level when it exceeds the permissible limit to sound the alarm and not to analyse and reflect the composition of gas chemically or physically. It is classifiable under sub-heading 8531.10 of the Customs Tariff Act, 1975 and not under sub-heading 9027.10 ibid or 9026.80 ibid. - Collector v. Endee Engineers - 1998 (104) E.L.T. 403 (Tribunal).

DRAM Modules - See under CHAPTER 84.

Duplex electrodes are composite articles and classifiable under sub-heading 8506.90 of Customs Tariff as component parts of cells/batteries. - Union Carbide India Ltd. v. Collector - 1997 (90) E.L.T. 224 (Tribunal).

Electrical Insulators - 'Alsint Two Bore Insulators' oval shape are classifiable under sub-heading 8546.20 of Customs Tariff Act, 1975 and not under sub-heading 9025.90 ibid as parts of pyrometers - Benefit of Notification No. 97/89-Cus. not admissible. - Eleind Engineering Pvt. Ltd. v. Collector - 1998 (97) E.L.T. 484 (Tribunal).

End Board Plastisol is classifiable under Heading 85.03 of Customs Tariff and not under Heading 85.18/27(1) ibid. - Union Carbide India Ltd. v. Collector - 1995 (76) E.L.T. 126 (Tribunal).

Ferrite cores, being parts of transformers is classifiable under sub-heading 8504.90 of the Customs Tariff Act, 1975 and not under Heading 85.29 ibid which is a general Heading. - Commissioner v. New Rosy Enterprises - 1998 (100) E.L.T. 374 (Tribunal).

Ferrite FBT Cores (Soft Ferrite Cores) being parts of electrical transformers (flyback transformers) are classifiable under more specific sub-heading 8504.90 of Customs Tariff Act, 1975 with benefit of Exemption Notification No. 62/94-Cus. and not under sub-heading 8529.90 as parts of T.V. Sets. - In Re : Electronic Research Ltd. - 1996 (86) E.L.T. 171 (Commr. Appl.).

Flame Proof well glasses. - See under CHAPTER 70.

Flange Heater with Explosion proof terminal box Proper literature produced before Tribunal not being before lower authorities, matter remanded - Headings 85.16 and 84.19 of Customs Tariff Act, 1975. - Verma Trafag Instrument (P) Ltd. v. Collector - 1999 (106) E.L.T. 327 (Tribunal).

Furnace parts (heating elements, other than domestic electrical appliances) functioning as aq resistor are classifiable under under sub-heading 8516.80 of Customs Tariff Act, 1975 irrespective of the classification of the apparatus or equipment in which they are to be used. - SAIL v. Commissioner - 1999 (107) E.L.T. 40 (Tribunal).

Geared Motor means a motor which is internally connected with gear and included in the same housing and does not include a motor which is only connected with a gear by a metal strap. - BPL (India) Ltd. v. Collector - 1994 (74) E.L.T. 645 (Tribunal).

Hard disc drive. - See under CHAPTER 84.

Heater - Induction heater is classifiable under sub-heading 8516.29 of the Customs Tariff Act, 1975 and not under sub-heading 8514.40 or 8448.20 ibid as a spare specially designed for use in Nylon Yarn Manufacturing Plant in absence of catalogue, literature or write up of the manufacturer neither being imported along with the plant. - LML Limited v. Collector - 1997 (94) E.L.T. 699 (Tribunal).

Housing - Mu-metal Housing of metallic alloy used for magnetic shielding which otherwise would effect output of transformer is classifiable under sub-heading 8504.90 of Customs Tariff Act, 1975 as transformer parts. - Trusound Pvt. Ltd. v. Collector - 1997 (95) E.L.T. 53 (Tribunal).

Insulating tapes are classifiable under Heading 85.46 CETA/CTA. - Collector v. Kinjal Electrical Pvt. Ltd. - 1997 (93) E.L.T. 425 (Tribunal).

Insulators, Actuators & Contacts are entitled to the benefit of exemption under Notification No. 172/77-Cus., dated 8-8-1977 as they do not fall within the excluded articles listed in Column (4) therein - Electronic Research (P) Ltd. v. Collector - 1983 (12) E.L.T. 177 (CEGAT).

Lamps - Carbon filament lamps are classifiable under Heading 85.39 of the Customs Tariff Act, 1975, and not under sub-heading 8543.90 ibid as they cannot be said to be electric machines or apparatus having individual functions, nor under Heading 85.14 ibid as they cannot be said to be a part of industrial furnaces or ovens. - Express Industries v. Collector - 1998 (99) E.L.T. 548 (Tribunal).

Lamps. - Light Source Assembly being infra-red discharge lamps were classifiable under Heading No. 85.18/27(1) of the Customs Tariff Act and entitled to the exemption from duty under Notification No. 172/77-Cus., dated 8-8-1977. - Export Transport Co. v. Collector - 1987 (27) E.L.T. 472 (Tribunal).

Motor - clutch motor. - See under CHAPTER 85.

Motor Running Capacitors are classifiable as capacitors under specific Heading 85.32 and not as part of electric motor under general Heading 85.03 of Customs Tariff Act, 1975. - Everest International v. Collector - 1997 (92) E.L.T. 559 (Tribunal).

Navigation lights for ships in various colours to flash signals to ships around and port installations for safety warning to prevent collision are classifiable under Heading 85.30 of the Customs Tariff and not under Heading 85.12 ibid. - Collector v. Eastern Stores & Trading Co. Pvt. Ltd. - 1997 (90) E.L.T. 326 (Tribunal).

‘NEOTOX’ Exhaust Gas Indicator to warn people of the presence of hazardous gases when percentage of such gases exceeds safety limits is classifiable under under Heading 85.31 of Customs Tariff Act, 1975. - Manish Engineering Co. v. Collector - 1990 (110) E.L.T. 656 (Tribunal).

Nickel Cadmium Battery Cells - Primary Cells and primary battery considered as articles by themselves and not parts of any other machine under the tariff hence are classifiable under Heading 85.06 of Customs Tariff Act, 1975. Battery cells not parts of ultrasonic flow meters hence not eligible for benefit of Notification No. 97/89-Cus. - Electronic & Engineering Co. v. Commissioner - 1997 (92) E.L.T. 382 (Tribunal).

Nickel Cadmium Cells being storage batteries and meant for use in the manufacture of walkie-talkie sets are classifiable under Heading 85.04 of the Customs Tariff - Exemption under Notification No. 172/77-Cus. is not available. - Webel Telecommunicated Industries v. Collector - 1995 (76) E.L.T. 163 (Tribunal).

Nickel Cadmium Cells. - (1) Re-chargeable storage batteries are not dry batteries hence they are classifiable under Heading 85.04 Customs Tariff Act, 1975. - Webel Telecommunication Industries Ltd. v. Collector - 1996 (84) E.L.T. 426 (Tribunal).

(2) Electric accumulators are classifiable under specific Heading 85.04 of Customs Tariff Act, 1975 although potassium hydroxide in paste form used as electrolyte instead of usual liquid form of electrolyte and not eligible to benefit of Notification No. 172/77-Cus. - Webel Telecommunication Ind. Ltd. v. Collector - 1996 (83) E.L.T. 646 (Tribunal).

Parts - Material in running length is not treatable as part of machines. - See under CHAPTER 84.

PCB complete with NICO cells. - See under CHAPTER 90.

Power driven cloth cutting machine head. - See under CHAPTER 84.

Pressure Transducers (Censors). - See under CHAPTER 90.

Printed Circuit Boards not being supplied by manufacturer as accessory along with spectrometer are classifiable under sub-heading 8473.30 of Customs Tariff Act, 1975. - Escorts Ltd. v. Collector - 1999 (113) E.L.T. 980 (Tribunal).

Printed Circuit Boards. - Unpopulated and populated types are classifiable under Headings 85.34 and 85.42 respectively of Customs Tariff Act, 1975 vide Note 4 to Chapter 85. - Jindal Aluminium Ltd. v. Collector - 1989 (42) E.L.T. 268 (Tribunal).

Printed Circuit Boards are classifiable under Heading 85.34 and not under Heading 84.37 of Customs Tariff Act, 1975 in view of Note 2 to Section XVI ibid and Rule 1 of Rules of Interpretation. - H.A.L. v. Collector - 1998 (104) E.L.T. 355 (Tribunal).

PVC Electrical Insulating Films are insulating materials, and not self-adhesive tapes, classifiable under Heading 85.46 of Customs Tariff Act, 1975. - Narendra Kumar Kedia v. Assistant Collector - 1990 (49) E.L.T. 352 (Cal.).

PVC Log Rolls for Electric insulation are classifiable under sub-heading 8546.90 of Customs Tariff Act, 1975, and not 3919.90 ibid. - Collector v. Kinjal Electricals Pvt. Ltd. - 1997 (93) E.L.T. 425 (Tribunal).

Pulse Echo Fault Locater used to find out faults in cable and cable system is classifiable under Heading 85.08 ibid and not under sub-heading 9030.39 ibid. - D.E.S.U. v. Commissioner - 1999 (106) E.L.T. 239 (Tribunal).

Radar level gauges. - See under CHAPTER 90.

Scooter. - Body unit without an engine is classifiable as 'scooter' under sub-heading 8711.90 of Customs Tariff Act, 1975 in view of Explanatory Notes on page 1543 of HSN. - L.M.L. Limited v. Commissioner - 1999 (105) E.L.T. 718 (Tribunal).

Seals/Rings made of rubber. - See under CHAPTER 90.

Sensor Lower Explosive Limit Catalytic being a part of gas detection and monitoring system, it is classifiable under Heading 85.31 of Customs Tariff Act, 1975. - Pentax Engineering Pvt. Ltd. v. Collector - 1998 (99) E.L.T. 368 (Tribunal).

Sensor. - Transmission of microwaves to separate door opening mechanism is not classifiable as switches under Heading 85.36 nor classification under sub-heading 9032.89 of Customs Tariff Act, 1975 is appropriate. - Collector v. Anant Engineering Works - 1998 (103) E.L.T. 587 (Tribunal).

Simulators. - See under CHAPTER 90.

Simulators for aircrafts and parts thereof. - See under CHAPTER 85.

Smoke detectors (Sensor). - See under CHAPTER 90.

Springs. - See under CHAPTER 73.

Steam iron being not merely for treating textiles but for all applications, are classifiable under Heading 85.16 of Customs Tariff Act, 1975 and not eligible for benefit of exemption under Notification No. 16/85-Cus., dated 1-2-1985. - Collector v. Knic Knac Agencies - 1998 (99) E.L.T. 339 (Tribunal).

Steam iron with portable boilers is classifiable under sub-heading 8516.40 of the Customs Tariff Act, 1975 and not under sub-heading 8451.30 ibid. - Seasonal Garments v. Commissioner - 1997 (96) E.L.T. 424 (Tribunal).

Steam Turbine to be classifiable under Heading 84.06 ibid. - Lloyds Steel Industries Ltd. v. Collector - 1998 (97) E.L.T. 95 (Tribunal).

Steel back mount frame with holes for fixing terminal blocks used in automatic telephone exchange and on which connectors are mounted is not a part of connectors and in no way concerned with electric control for distribution of electricity hence classifiable under sub-heading 8517.90 of Customs Tariff Act, 1975 and not under sub-heading 8538.90 ibid. - Krone Communications Limited v. Collector - 1998 (97) E.L.T. 486 (Tribunal).

Switch Cabinet (Electric) is classifiable under sub-heading 8537.10 of Customs Tariff Act, 1975 and not under sub-heading 9032.89 ibid. - SPIC Ltd. v. Commissioner - 1999 (111) E.L.T. 819 (Tribunal).

Switches and fuses though part of a welding machine, but, being specifically included in Heading 85.35 of Customs Tariff Act, 1975 are classifiable thereunder. - Sun Export Corporation v. Collector - 1997 (93) E.L.T. 421 (Tribunal).

Synchronous Condensors are not ordinary capacitors but synchronous motors falling under Heading 85.01 of Customs Tariff Act, 1975. - B.H.E.L. v. Collector - 1989 (41) E.L.T. 556 (Tribunal).

Tape Deck Mechanism are classifiable under sub-heading 8548.00 of the Customs Tariff and not under Heading 85.22 ibid in view of the order No. 7/93, dated 20-10-1993 issued by CBEC under Section 37B of the Central Excise Act, 1944. - Electronic Industries of India v. Collector - 1997 (95) E.L.T. 120 (Tribunal).

Telephone instruments are classifiable under Heading 85.17 and benefit of exemption Notification No. 59/98-Cus., dated 1-3-1988 is not available to parts. - Suneel Communications v. Collector - 1994 (71) E.L.T. 124 (Tribunal).

Tools - Electric hand welding tool basically an electro-mechanical tool for working in hand, with a self contained electric motor capable of performing various functions including that of welding hence classifiable under Heading 85.08 of the Customs Tariff as tools and not under Heading 85.15 ibid as welding machine merely because it is used with a particular nozzle for welding purpose. - Bharat Vijay Mills Ltd. v. Collector - 1997 (96) E.L.T. 709 (Tribunal).

Trivaltherm-N-O is composite article made up of polyester film glued on either side with nomex paper and used as a slot linder, coil separator, phase separator etc. in class F rotating machine where machine’s insulation system is rated for 155 degree celcius hence is classifiable under Heading 85.46 of Customs Tariff Act, 1975. - Kirloskar Electric Company Ltd. v. Collector - 1994 (71) E.L.T. 1019 (Tribunal).

Turbo Alternator are classifiable under Heading No. 85.02 of Customs Tariff Act, 1975. - Collector v. Andhra Pradesh Paper Mills Ltd. - 1993 (68) E.L.T. 583 (Tribunal).

T.V.Coder. - See under CHAPTER 84.

Unexpanded Sleeves meant for manufacturing cable jointing kits are classifiable under Heading 85.47 and not under Heading 39.26 of Customs Tariff Act, 1975. - XL Telecom Pvt. Ltd. v. U.O.I. - 1994 (70) E.L.T. 530 (Bom.).

Uninterrupted Power Supply System is classifiable as static convertors under Heading 85.04 of Customs Tariff Act, 1975. However goods having been held earlier by Tribunal to be classifiable under Heading 85.43 ibid, matter referred to Larger Bench. - Mangalore Chemicals & Fertilizers Co. Ltd. v. Collector - 1997 (93) E.L.T. 548 (Tribunal).

UPS. - Static uninterrupted power supply comprising of inverters, rectifiers, output input assembly, circuit breakers and static by-pass - A composite system which not only converting A.C. to D.C. and vice versa but also maintaining load factor during the interval when power supply from mains stopped and captive generator took over is classifiable under sub-heading 8543.80 and not under sub-heading 8504.40 of Customs Tariff Act, 1975, notwithstanding absence of battery. Benefit of Exemption Notification No. 134/86-Cus., dated 17-2-1986 also available. - J.K. Synthetics Ltd. v. Collector - 1995 (80) E.L.T. 208 (Tribunal).

Variable Speed Drive controls motor’s speed and helps in effective functioning of various machines and machine tools hence it is classifiable under Heading 85.18/27(1) of Customs Tariff Act, 1975 being complete appliance by itself having individual function. - Collector v. Widia (I) Ltd. - 1994 (71) E.L.T. 193 (Tribunal).

Video Blaster Cards. - See under CHAPTER 85.

Voltage regulators are classifiable under Heading 85.11 of Customs Tariff Act, 1975 as per Explanatory Notes therein as against Heading 85.36 ibid. - PMP Auto Industries Ltd. v. Collector - 1999 (109) E.L.T. 520 (Tribunal).

Waveguides performs the same function as co-axial cables by facilitating transmission of electromagnetic waves hence classifiable under sub-heading 8544.20 of Customs Tariff Act, 1975. - Scientific Instruments Co. Ltd. v. Commissioner - 1997 (95) E.L.T. 564 (Tribunal).

Waveguides to be regarded as components classifiable under Heading 85.29 of Customs Tariff Act, 1975 with benefit of Notification No. 91/89-Cus., dated 1-3-1989. - In Re : Delton Cables Ltd. - 1996 (87) E.L.T. 781 (Commr. Appl.).
 

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Date: 15-11-2019
Notification No. 82/2019-CUSTOMS (N.T.)
Amendment to All Industry Rates of duty drawback effective from 16.11.2019

Date: 15-11-2019
Notification No.83/2019-Customs (N.T.)
Exercise of powers of Commissioner of Customs (Appeals), Delhi in certain cases by Commissioner of Customs (Audit), Delhi

Date: 15-11-2019
Notification No. 84/2019-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver -Reg

Date: 14-11-2019
Notification No. 52/2019 – Central Tax
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 53/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 54/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 55/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 56/2019 – Central Tax
Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Date: 13-11-2019
Notification No. 31/2015-2020
Notification of ITC (HS), 2017 - Schedule-1 (Import Policy)

Date: 13-11-2019
Notification No. 32/2015-2020
Amendment in import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC (HS), 2017, Schedule-1 (Import Policy).



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