Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Notification No. 24/2005-Cus. requires a direct nexus between the imported goods and manufacture of the specified final products for exemption under Sl. No. 39. Read harmoniously, the entry covers consumables, raw materials, components and inputs consumed in or incorporated into final products; it does not extend to capital goods, machinery, accessories or replacement spares used to maintain production equipment. Separate notification entries and the EPCG scheme address capital goods. Decisions under differently worded notifications or schemes do not govern this interpretation. Accordingly, spare parts for capital goods used to manufacture printed circuit boards are not eligible for the claimed basic customs duty exemption.
Notification No. 24/2005-Cus. requires a direct nexus between the imported goods and manufacture of the specified final products for exemption under Sl. No. 39. Read harmoniously, the entry covers consumables, raw materials, components and inputs consumed in or incorporated into final products; it does not extend to capital goods, machinery, accessories or replacement spares used to maintain production equipment. Separate notification entries and the EPCG scheme address capital goods. Decisions under differently worded notifications or schemes do not govern this interpretation. Accordingly, spare parts for capital goods used to manufacture printed circuit boards are not eligible for the claimed basic customs duty exemption.
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