Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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Paper products made from bamboo pulp were held classifiable under Ch. 48 because "paper pulp" in the Chapter encompasses bamboo pulp (specifically covered by Hdg. 4706), and household/sanitary paper is classified by Note 8 based on size and finishing: goods meeting the dimensional/processing criteria fall under Hdg. 4818, while only oversized, unfinished rolls/sheets fall under Hdg. 4803. Bamboo toothpicks, skewers, and fruit forks were held not to be plaiting materials or products of plaiting, but finished articles akin to wood tableware/kitchenware; they were classified under Hdg. 4419 (TI 4419 19 00). Wooden spoon/fork blanks, having the approximate outline of finished articles, were treated as finished tableware under Hdg. 4419, but 8-digit classification was not determined due to unspecified wood species. - AAR
Paper products made from bamboo pulp were held classifiable under Ch. 48 because "paper pulp" in the Chapter encompasses bamboo pulp (specifically covered by Hdg. 4706), and household/sanitary paper is classified by Note 8 based on size and finishing: goods meeting the dimensional/processing criteria fall under Hdg. 4818, while only oversized, unfinished rolls/sheets fall under Hdg. 4803. Bamboo toothpicks, skewers, and fruit forks were held not to be plaiting materials or products of plaiting, but finished articles akin to wood tableware/kitchenware; they were classified under Hdg. 4419 (TI 4419 19 00). Wooden spoon/fork blanks, having the approximate outline of finished articles, were treated as finished tableware under Hdg. 4419, but 8-digit classification was not determined due to unspecified wood species. - AAR
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