Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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Classification - Helium Leak Testing Machine - the machine is used for detecting leakage and not for the purpose of measuring or checking the flow, level, pressure or other variables of liquids or gases - to be classified under heading 9031 49 00 - not eligible for exemption.
Classification - Helium Leak Testing Machine - the machine is used for detecting leakage and not for the purpose of measuring or checking the flow, level, pressure or other variables of liquids or gases - to be classified under heading 9031 49 00 - not eligible for exemption.
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