Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Aluminium formwork structures used as shuttering and in-situ concrete support are discussed as classifiable under CTH 76109010 as aluminium structures rather than under CTH 84806000 as moulds. The analysis distinguishes reusable panels assembled at a construction site from moulds that produce separate concrete end-products. It notes that the Heading 7610 exclusion for moulds applies only where the article is in fact a mould. On this reasoning, custom-designed aluminium plates used for on-site construction support fall within the aluminium-structures classification, and reclassification as moulds is described as incorrect.
Aluminium formwork structures used as shuttering and in-situ concrete support are discussed as classifiable under CTH 76109010 as aluminium structures rather than under CTH 84806000 as moulds. The analysis distinguishes reusable panels assembled at a construction site from moulds that produce separate concrete end-products. It notes that the Heading 7610 exclusion for moulds applies only where the article is in fact a mould. On this reasoning, custom-designed aluminium plates used for on-site construction support fall within the aluminium-structures classification, and reclassification as moulds is described as incorrect.
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