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...
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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