Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
Latex rubber balloons used for party/festive decoration raised the dominant issue of tariff classification under CTH 4016, 9505, or 9503. Classification under CTH 4016 was rejected because it is a residuary heading for utilitarian vulcanised rubber articles, and HSN Notes and CBIC clarification specifically exclude natural rubber latex toy balloons from that heading, directing them to CTH 9503. Classification under CTH 9505 was also rejected since it covers short-term festive/carnival articles, whereas in trade parlance these goods are commercially identified and marketed as "toy balloons," with amusement as their essential character rather than mere decoration. The goods were held classifiable under CTI 95030020. - AAR
Latex rubber balloons used for party/festive decoration raised the dominant issue of tariff classification under CTH 4016, 9505, or 9503. Classification under CTH 4016 was rejected because it is a residuary heading for utilitarian vulcanised rubber articles, and HSN Notes and CBIC clarification specifically exclude natural rubber latex toy balloons from that heading, directing them to CTH 9503. Classification under CTH 9505 was also rejected since it covers short-term festive/carnival articles, whereas in trade parlance these goods are commercially identified and marketed as "toy balloons," with amusement as their essential character rather than mere decoration. The goods were held classifiable under CTI 95030020. - AAR
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