Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The BD Viper LT System, an automated PCR-based platform for detecting high-risk HPV DNA, is classified as an optical checking instrument under tariff item 9031 49 00 rather than as an instrument for chemical analysis under heading 9027. The system processes specimens, generates and compares fluorescence signals against prescribed criteria, and reports positive or negative results; this constitutes checking rather than examination or measurement of the specimen's chemical properties. Classification follows Rule 1 because heading 9031 describes the goods, making Rule 3 inapplicable. The applicable basic customs duty is 7.5% ad valorem, and import IGST is 18%.
The BD Viper LT System, an automated PCR-based platform for detecting high-risk HPV DNA, is classified as an optical checking instrument under tariff item 9031 49 00 rather than as an instrument for chemical analysis under heading 9027. The system processes specimens, generates and compares fluorescence signals against prescribed criteria, and reports positive or negative results; this constitutes checking rather than examination or measurement of the specimen's chemical properties. Classification follows Rule 1 because heading 9031 describes the goods, making Rule 3 inapplicable. The applicable basic customs duty is 7.5% ad valorem, and import IGST is 18%.
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