CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Imported inductors intended for use in manufacturing telecommunication equipment were held to have a specific tariff heading under Ch. 85; applying GRI 1 and Note 2(a) to Section XVI, they were classified as "other inductors" under CTI 85045090 (not choke coils), rendering classification as parts under any alternative heading unnecessary. The nil BCD exemption under Sl. No. 5 of N/N. 25/2005-Cus was denied because the entry covers "other inductors for power supply" of ADPM/telecommunication apparatus, whereas the goods were for PCBA within telecommunication devices, not for power supply units; applying strict interpretation of exemptions, benefit was refused and merit duty held payable. - AAR
Imported inductors intended for use in manufacturing telecommunication equipment were held to have a specific tariff heading under Ch. 85; applying GRI 1 and Note 2(a) to Section XVI, they were classified as "other inductors" under CTI 85045090 (not choke coils), rendering classification as parts under any alternative heading unnecessary. The nil BCD exemption under Sl. No. 5 of N/N. 25/2005-Cus was denied because the entry covers "other inductors for power supply" of ADPM/telecommunication apparatus, whereas the goods were for PCBA within telecommunication devices, not for power supply units; applying strict interpretation of exemptions, benefit was refused and merit duty held payable. - AAR
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