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...
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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