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 imported spectrum analyser models, equipped with telecom-standard applications (3GPP/LTE/5G NR), cellular band coverage and measurement of ACLR, EVM, phase noise and harmonic distortion, are "specially designed for telecommunications" and therefore classifiable under CTI 9030 40 00 of the First Schedule to the Customs Tariff Act, 1975. Rejecting the Department's plea for classification under the residuary "other" category, AAR applied the principle that a specific tariff entry prevails over a general one and found no evidence that the instruments were merely general-purpose. Classification under CTI 9030 40 00 is subject to verification of design and features at import.
AAR held that the imported spectrum analyser models, equipped with telecom-standard applications (3GPP/LTE/5G NR), cellular band coverage and measurement of ACLR, EVM, phase noise and harmonic distortion, are "specially designed for telecommunications" and therefore classifiable under CTI 9030 40 00 of the First Schedule to the Customs Tariff Act, 1975. Rejecting the Department's plea for classification under the residuary "other" category, AAR applied the principle that a specific tariff entry prevails over a general one and found no evidence that the instruments were merely general-purpose. Classification under CTI 9030 40 00 is subject to verification of design and features at import.
Note: It is a system-generated summary and is for quick reference only.