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Classification - Import of ‘Accordion springs’ - The Tribunal rejected the appellant's reliance on expert opinions, stating that classification is a quasi-judicial process and cannot be decided by experts. It emphasized that classification must be based on the common parlance test, considering how the goods are commonly understood and sold. The Tribunal concluded that since the Accordion springs did not fit the descriptions of leaf springs or helical springs, they should be classified under the residual category of "others" under CTI 7320 90 90.
Classification - Import of ‘Accordion springs’ - The Tribunal rejected the appellant's reliance on expert opinions, stating that classification is a quasi-judicial process and cannot be decided by experts. It emphasized that classification must be based on the common parlance test, considering how the goods are commonly understood and sold. The Tribunal concluded that since the Accordion springs did not fit the descriptions of leaf springs or helical springs, they should be classified under the residual category of "others" under CTI 7320 90 90.
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