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Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the tribunal emphasized how the goods were perceived in the market. It cited Rule 2(a) of the General Rules of Interpretation of the Import Tariff, which considers incomplete or unfinished articles to be classified as the complete or finished article if they retain its essential character. The tribunal concluded that the imported goods were indeed parts of plastic toys and should be classified as such, attracting the higher BCD.
Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the tribunal emphasized how the goods were perceived in the market. It cited Rule 2(a) of the General Rules of Interpretation of the Import Tariff, which considers incomplete or unfinished articles to be classified as the complete or finished article if they retain its essential character. The tribunal concluded that the imported goods were indeed parts of plastic toys and should be classified as such, attracting the higher BCD.
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