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...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Climatic test chambers were assessed for classification under the Customs Tariff. As the equipment artificially creates and controls environmental conditions (temperature, humidity, light, vibration, pressure) to observe and quantify changes in physical behaviour and performance without altering chemical composition, it was held to be an apparatus for physical analysis. Applying GIR 1 and the HSN Explanatory Notes, Heading 9027 covering instruments and apparatus for physical or chemical analysis was found applicable; in the absence of a specific sub-heading, the residual entry was attracted. Accordingly, the goods were classified under CTI 90278990. - AAR
Climatic test chambers were assessed for classification under the Customs Tariff. As the equipment artificially creates and controls environmental conditions (temperature, humidity, light, vibration, pressure) to observe and quantify changes in physical behaviour and performance without altering chemical composition, it was held to be an apparatus for physical analysis. Applying GIR 1 and the HSN Explanatory Notes, Heading 9027 covering instruments and apparatus for physical or chemical analysis was found applicable; in the absence of a specific sub-heading, the residual entry was attracted. Accordingly, the goods were classified under CTI 90278990. - AAR
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