International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
AAR held that the imported product "PONAA MAKKOLLI STRONG RICE BEER" is not "beer made from malt" under CTH 2203, as it is produced from rice using koji and yeast, with no malted grain or malt extract. The authority found that "made from malt" in Heading 2203 is a restrictive, essential condition and that koji cannot be treated as malt, the two processes being biochemically distinct. Applying General Rules for Interpretation (Rules 1, 3(a) and 6), the product was classified as an "other fermented beverage" under CTH 2206 00 00, irrespective of its labeling as beer.
AAR held that the imported product "PONAA MAKKOLLI STRONG RICE BEER" is not "beer made from malt" under CTH 2203, as it is produced from rice using koji and yeast, with no malted grain or malt extract. The authority found that "made from malt" in Heading 2203 is a restrictive, essential condition and that koji cannot be treated as malt, the two processes being biochemically distinct. Applying General Rules for Interpretation (Rules 1, 3(a) and 6), the product was classified as an "other fermented beverage" under CTH 2206 00 00, irrespective of its labeling as beer.
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