Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
CKD motherboard kits made up of discrete electronic and electromechanical components are not classifiable as motherboards under tariff item 8473 30 20 when, at import, they lack the essential character of a finished motherboard and require substantial post-import operations before a functional unit emerges. Rule 2(a) applies only to articles presented unassembled or disassembled that already possess the essential character of the finished article; separately identifiable components that retain their own tariff identity remain classified under their respective headings. Classification therefore falls to Rule 1, read with the relevant Chapter and Section notes, based on the individual goods imported.
CKD motherboard kits made up of discrete electronic and electromechanical components are not classifiable as motherboards under tariff item 8473 30 20 when, at import, they lack the essential character of a finished motherboard and require substantial post-import operations before a functional unit emerges. Rule 2(a) applies only to articles presented unassembled or disassembled that already possess the essential character of the finished article; separately identifiable components that retain their own tariff identity remain classified under their respective headings. Classification therefore falls to Rule 1, read with the relevant Chapter and Section notes, based on the individual goods imported.
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