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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Classification of Sentim Toothpaste - The product is not ordinarily sold as tooth paste like colgate, peposodent, etc. but it is sold with a declaration on the product that it is used for treatment of tooth decay and cavity prevention for the sensitive teeth. Therefore, for the product in question, cannot be said that it is an ordinary tooth paste classifiable under chapter 33.
Classification of Sentim Toothpaste - The product is not ordinarily sold as tooth paste like colgate, peposodent, etc. but it is sold with a declaration on the product that it is used for treatment of tooth decay and cavity prevention for the sensitive teeth. Therefore, for the product in question, cannot be said that it is an ordinary tooth paste classifiable under chapter 33.
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