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 the tariff classification of "compound rubber unvulcanised" intended for import. Applying Chapter 40 Note 5, Heading 4005 and TI 4005 1000 of the Customs Tariff Act, 1975, and the HSN Explanatory Notes, AAR held that Heading 4005 covers rubber or mixtures of rubber compounded with carbon black and other ingredients, provided the mixture is vulcanisable but not vulcanised and presented in primary form or as plates, sheets or strips. Finding that the applicant's product meets all these criteria, AAR ruled that the goods are correctly classifiable under Heading 4005, sub-heading 4005 1000.
AAR examined the tariff classification of "compound rubber unvulcanised" intended for import. Applying Chapter 40 Note 5, Heading 4005 and TI 4005 1000 of the Customs Tariff Act, 1975, and the HSN Explanatory Notes, AAR held that Heading 4005 covers rubber or mixtures of rubber compounded with carbon black and other ingredients, provided the mixture is vulcanisable but not vulcanised and presented in primary form or as plates, sheets or strips. Finding that the applicant's product meets all these criteria, AAR ruled that the goods are correctly classifiable under Heading 4005, sub-heading 4005 1000.
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