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...
Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief.
Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief.
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