Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
Goods imported for manufacture of a combo power unit classifiable under heading 8504 were examined to determine whether they qualify as "parts" of that machine or require independent classification under their specific tariff headings applying GRI 1 and Note 2(a) to Section XVI. Since each item is covered by a specific heading, Note 2(a) mandated classification in its own heading rather than as parts of the combo unit. Accordingly, copper cables were classified under 8544, capacitors under 8532, ceramic gap pads under 8547, connectors/fuses/relays under 8536, inductors/transformers under 8504, and MOSFETs/transistors under 8541; confidentiality protection was granted. - AAR
Goods imported for manufacture of a combo power unit classifiable under heading 8504 were examined to determine whether they qualify as "parts" of that machine or require independent classification under their specific tariff headings applying GRI 1 and Note 2(a) to Section XVI. Since each item is covered by a specific heading, Note 2(a) mandated classification in its own heading rather than as parts of the combo unit. Accordingly, copper cables were classified under 8544, capacitors under 8532, ceramic gap pads under 8547, connectors/fuses/relays under 8536, inductors/transformers under 8504, and MOSFETs/transistors under 8541; confidentiality protection was granted. - AAR
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