PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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AAR held that the imported Rotor-Gene Q 5plex HRM Platform and QIAquant 96 5plex (230 V) are classifiable under CTH 9027 50 90 as "other instruments using optical radiation" and not under CTH 9027 30 10 as spectrometers. Applying GRI 1 and 3(a), the authority found that the goods are holistic analytical devices in which spectral analysis is only one component, and that the specific spectrometer entry is too narrow. Trade or product descriptions cannot override the statutory tariff meaning. The application for classification as spectrometers was rejected.
AAR held that the imported Rotor-Gene Q 5plex HRM Platform and QIAquant 96 5plex (230 V) are classifiable under CTH 9027 50 90 as "other instruments using optical radiation" and not under CTH 9027 30 10 as spectrometers. Applying GRI 1 and 3(a), the authority found that the goods are holistic analytical devices in which spectral analysis is only one component, and that the specific spectrometer entry is too narrow. Trade or product descriptions cannot override the statutory tariff meaning. The application for classification as spectrometers was rejected.
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