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 items (including metal front case, keys, tapes, brackets, vapor chamber, rubber components, and related inputs), specifically designed, processed and dimensioned for integration into mobile phone assemblies, are not "parts of general use" but are suitable solely/principally for use with apparatus of Heading 8517. Applying Section XVI Note 2(b) and relevant interpretative rules, AAR classified the goods under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. Consequently, the applicant is entitled to exemption under Sl. No. 6E of Notification No. 57/2017-Cus, subject to fulfilment of prescribed conditions.
AAR held that the imported items (including metal front case, keys, tapes, brackets, vapor chamber, rubber components, and related inputs), specifically designed, processed and dimensioned for integration into mobile phone assemblies, are not "parts of general use" but are suitable solely/principally for use with apparatus of Heading 8517. Applying Section XVI Note 2(b) and relevant interpretative rules, AAR classified the goods under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. Consequently, the applicant is entitled to exemption under Sl. No. 6E of Notification No. 57/2017-Cus, subject to fulfilment of prescribed conditions.
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