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 examined whether imported CKD/component kits for Oven Toaster Griller (OTG) appliances constituted incomplete OTGs under Rule 2(a) of the GRI or were classifiable as parts. While the imported components, when assembled, would give the outer shape of an OTG and were dedicated to OTG use, crucial operational elements, notably the tempered front glass door assembly and power cord/plug, were absent from the consignment. Without the glass door, the heating chamber could not retain heat or perform core OTG functions. AAR held that the goods lacked the essential character of complete OTGs and ruled that they fall under Heading 8516, specifically CTI 8516.90.00 as parts.
AAR examined whether imported CKD/component kits for Oven Toaster Griller (OTG) appliances constituted incomplete OTGs under Rule 2(a) of the GRI or were classifiable as parts. While the imported components, when assembled, would give the outer shape of an OTG and were dedicated to OTG use, crucial operational elements, notably the tempered front glass door assembly and power cord/plug, were absent from the consignment. Without the glass door, the heating chamber could not retain heat or perform core OTG functions. AAR held that the goods lacked the essential character of complete OTGs and ruled that they fall under Heading 8516, specifically CTI 8516.90.00 as parts.
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