Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Calcined kaolin clay remained classifiable under Chapter 25 because Heading 2507 expressly covers kaolin and other kaolinic clays, whether or not calcined. The Tribunal found that the product information and chemical test report showed only calcined clay mainly composed of aluminium silicate with trace elements, which did not change its character for classification. It further held that the goods were not shown to be separate chemically defined compounds attracting Chapter 28. The reclassification under CTI 2839 9090 was rejected and CTI 2507 0029 was accepted.
Calcined kaolin clay remained classifiable under Chapter 25 because Heading 2507 expressly covers kaolin and other kaolinic clays, whether or not calcined. The Tribunal found that the product information and chemical test report showed only calcined clay mainly composed of aluminium silicate with trace elements, which did not change its character for classification. It further held that the goods were not shown to be separate chemically defined compounds attracting Chapter 28. The reclassification under CTI 2839 9090 was rejected and CTI 2507 0029 was accepted.
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