Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Classification of import of goods - Brush Cutters - The tribunal held that the imported goods ('brush cutters') are correctly classifiable under CTH 8467 8990 as they fall under the category of hand tools with self-contained motors, as per the relevant Tariff Entries and explanatory notes under CTH 8432/8433 and 8467. The use of the product for agricultural purposes does not determine its appropriate classification.
Classification of import of goods - Brush Cutters - The tribunal held that the imported goods ('brush cutters') are correctly classifiable under CTH 8467 8990 as they fall under the category of hand tools with self-contained motors, as per the relevant Tariff Entries and explanatory notes under CTH 8432/8433 and 8467. The use of the product for agricultural purposes does not determine its appropriate classification.
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