Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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The SC upheld the classification of imported crimp pumps under Customs Tariff Items 8413 5010/8413 5090, confirming they are appliances used for spraying or dispersion of liquid, specifically nasal spray pumps. The appellant's contention for classification under CTI 9616 1020 was rejected. The Court found no error in the CESTAT's determination and declined to interfere with the impugned order. Consequently, the appeal was dismissed, affirming the applicable customs duty levy as per the CESTAT's ruling.
The SC upheld the classification of imported crimp pumps under Customs Tariff Items 8413 5010/8413 5090, confirming they are appliances used for spraying or dispersion of liquid, specifically nasal spray pumps. The appellant's contention for classification under CTI 9616 1020 was rejected. The Court found no error in the CESTAT's determination and declined to interfere with the impugned order. Consequently, the appeal was dismissed, affirming the applicable customs duty levy as per the CESTAT's ruling.
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