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...
Classification of imported multimedia speakers lacking additional functionalities (e.g., USB playback, FM radio) was determined by applying the binding departmental clarification in CBEC Circular No. 27/2013-Cus., which specifies that such speakers fall under CTH 8518. As the importer failed to produce evidence that the goods possessed any additional features warranting classification under CTH 85279100, the re-assessment under CTH 85182200 was held correct on the documentary record. Consequently, the re-classification orders were affirmed and the appeal was dismissed. - CESTAT
Classification of imported multimedia speakers lacking additional functionalities (e.g., USB playback, FM radio) was determined by applying the binding departmental clarification in CBEC Circular No. 27/2013-Cus., which specifies that such speakers fall under CTH 8518. As the importer failed to produce evidence that the goods possessed any additional features warranting classification under CTH 85279100, the re-assessment under CTH 85182200 was held correct on the documentary record. Consequently, the re-classification orders were affirmed and the appeal was dismissed. - CESTAT
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