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...
Handheld mobile barcode scanners with ancillary telephony/Wi-Fi functions were assessed for classification under CTH 84716050 versus CTH 85171300. Applying the principal function rule under Chapter Note 8 to Chapter 84, the Board circular on devices where calling is only supplementary, and the trade parlance test, the tribunal found the goods were predominantly used as barcode scanners for logistics and inventory management. Product design (larger size with handle) and contemporaneous documents (brochures, invoices, packing lists) described them as handheld scanners, and the department produced no evidence that mobile calling was the primary function. Classification as mobile phones was set aside and classification under CTH 84716050 was accepted; appeals were allowed. - CESTAT
Handheld mobile barcode scanners with ancillary telephony/Wi-Fi functions were assessed for classification under CTH 84716050 versus CTH 85171300. Applying the principal function rule under Chapter Note 8 to Chapter 84, the Board circular on devices where calling is only supplementary, and the trade parlance test, the tribunal found the goods were predominantly used as barcode scanners for logistics and inventory management. Product design (larger size with handle) and contemporaneous documents (brochures, invoices, packing lists) described them as handheld scanners, and the department produced no evidence that mobile calling was the primary function. Classification as mobile phones was set aside and classification under CTH 84716050 was accepted; appeals were allowed. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
