Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Welded mesh top, side, bottom, door and centre components made from galvanised iron wire exclusively for poultry battery cages are discussed as classifiable under CETH 84369100 as parts of poultry-keeping machinery, rather than under CETH 73089090 as iron and steel structures or parts. The material described the components as manufactured to specified designs and identifiable solely for battery cages. It notes that the absence of a mechanical function in the assembled cage did not establish classification as structural goods, and that reliance on the cited Supreme Court order was misplaced because the subsequent appellate decision accepted the machinery-parts classification. The impugned classification was set aside with consequential benefits.
Welded mesh top, side, bottom, door and centre components made from galvanised iron wire exclusively for poultry battery cages are discussed as classifiable under CETH 84369100 as parts of poultry-keeping machinery, rather than under CETH 73089090 as iron and steel structures or parts. The material described the components as manufactured to specified designs and identifiable solely for battery cages. It notes that the absence of a mechanical function in the assembled cage did not establish classification as structural goods, and that reliance on the cited Supreme Court order was misplaced because the subsequent appellate decision accepted the machinery-parts classification. The impugned classification was set aside with consequential benefits.
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