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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to fabrics where impregnation, coating, or covering cannot be seen with the naked eye. The fabric manufactured by the petitioner is partially coated, and the plastic coated pattern is visible on one side. As per the Atira's test report and Chapter Note 2(a)(4) of Chapter 59, such partially covered fabrics fall under Chapters 50 to 55, 58, or 60, not Chapter 59 Heading 5903. The impugned order classifying the product under Heading 5903 is quashed, and the petition is allowed, classifying the product under Chapters 50 to 55, 58, or 60 of the GST Tariff.
The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to fabrics where impregnation, coating, or covering cannot be seen with the naked eye. The fabric manufactured by the petitioner is partially coated, and the plastic coated pattern is visible on one side. As per the Atira's test report and Chapter Note 2(a)(4) of Chapter 59, such partially covered fabrics fall under Chapters 50 to 55, 58, or 60, not Chapter 59 Heading 5903. The impugned order classifying the product under Heading 5903 is quashed, and the petition is allowed, classifying the product under Chapters 50 to 55, 58, or 60 of the GST Tariff.
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