HETERO DRUGS LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) SINCE all these appeals involve common question of law and facts, I take them up together for disposal.

(2.) THE appellants imported 'ISO PROPYL ALOCHOL'. They filed Into bond bill of entry. Para 1b of the General Notes on Import Policy as specified in ITC (HS) classification of Export and Import Items, 2002 -2007 specifically mentions that "besides other conditions mentioned in the manufacture, storage and Import of Hazardous Chemical Rules, 1989 the importer shall before 30 days but not latter than the date of import, furnish the details specified in the Rule 18 to the authority specified in the Schedule 5 of the said Rules." The above inclusion was done vide DGFT Notification 35/2003 dated 16.2.2004. Thus, there is a requirement of furnishing the details before 30 days from the date of import. ISO PROPYL ALCOHOL is included as one of the hazardous chemicals, for which the above intimation is to be given to the following authorities.

(3.) SHRI K. Parameswaran, learned advocate appeared for the appellants and Shri K.S. Reddy, learned JDR for the Revenue.