2015(07)LCX0056

BEFORE THE, NEW DELHI [CENTRAL EXCISE, CUSTOMS & SERVICE TAX]

Justice V.S. Sirpurkar, Chairman and Shri S.S. Rana, Member

AUTHORITY FOR ADVANCE RULINGS

Versus

E.I. DUPONT INDIA PVT. LTD.

Ruling No. AAR/Cus/07/2015, dated 24-7-2015 in Application No. AAR/44/Cus/23/2013

Advocated By -

Shri Pramod K. Rai, Advocate, for the Assessee. Shri Amresh Jain, DR,for the Department.

[Ruling per : V.S. Sirpurkar, Chairman]. -

The applicant who is an importer has sought a ruling on the question as to whether the applicant will be eligible for the benefit of exemption under Notification No. 72/2005-Customs. When it comes to classification and distinction, classification of the product is different and distinct classification is specifically included in Notification No. 72/2005-Customs. The Department very fairly agrees that the benefit of Notification No. 72/2005-Customs, dated 22-7-2005 can be extended, if the Tariff Classification of the import product applicable in India is accepted.


2. It is also very fairly admitted in the instant case that the applicant will be eligible for the benefits of the said Notification on insecticides which are classifiable under CTH 3808 and the Tariff Classification 3808 in this Chapter at SI. No. 83 in the said Notification. The applicant is satisfied with this reply. There was a second issue raised, however, Shri Rai, appeared for applicant, does not want to proceed with that issue. We have, therefore, given this ruling in respect of the product which is imported by the importer being insecticide in favour of the applicant.

Equivalent 2015 (323) ELT 0640 (A.A.R.)