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...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
AAR held that the diagnostic kits imported by the applicant are laboratory reagents in kit form and are correctly classifiable under Tariff Item 38221990 of the Customs Tariff Act, 1975, by application of Rule 1 of the General Rules for Interpretation. The goods are not "certified reference materials" as no data on degree of certainty is provided. The proposed reclassification is accepted but will operate only prospectively. On exemption, AAR held the kits are not eligible for Basic Customs Duty exemption under the relevant customs notifications, as the presence of Bovine Serum Albumin as one ingredient does not satisfy the specific exemption meant for Bovine Albumin in isolated form.
AAR held that the diagnostic kits imported by the applicant are laboratory reagents in kit form and are correctly classifiable under Tariff Item 38221990 of the Customs Tariff Act, 1975, by application of Rule 1 of the General Rules for Interpretation. The goods are not "certified reference materials" as no data on degree of certainty is provided. The proposed reclassification is accepted but will operate only prospectively. On exemption, AAR held the kits are not eligible for Basic Customs Duty exemption under the relevant customs notifications, as the presence of Bovine Serum Albumin as one ingredient does not satisfy the specific exemption meant for Bovine Albumin in isolated form.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
