Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Triangular umbrella fabric panels are discussed as "made-up" textile articles because Section Note 7 to Section XI covers articles cut otherwise than into squares or rectangles. Once fabric is cut into triangular panels for umbrella assembly, it acquires the commercial identity of umbrella panels; Heading 6307 is therefore presented as more specific than Heading 5407 for woven synthetic filament fabric. The notes also address extended limitation in customs classification disputes: where the goods' description and claimed classification are fully declared in Bills of Entry and accepted on assessment, there is no suppression or misdeclaration to support recovery under the extended period.
Triangular umbrella fabric panels are discussed as "made-up" textile articles because Section Note 7 to Section XI covers articles cut otherwise than into squares or rectangles. Once fabric is cut into triangular panels for umbrella assembly, it acquires the commercial identity of umbrella panels; Heading 6307 is therefore presented as more specific than Heading 5407 for woven synthetic filament fabric. The notes also address extended limitation in customs classification disputes: where the goods' description and claimed classification are fully declared in Bills of Entry and accepted on assessment, there is no suppression or misdeclaration to support recovery under the extended period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
