Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
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Disposable plastic filter tips used with specified laboratory instruments were examined for classification either as "parts" of machines under CTI 84799090 or as other plastic articles under CTH 39269099. Applying Section XVI, the goods were held not to be "parts" because they are not structural or integral components of the machines, do not contribute mechanically to the machines' operation, and are merely robotically attached and discarded as consumables; "sole or principal use" cannot convert a consumable into a part. Applying GRI 2(b) and essential character, the goods were classified as moulded polypropylene articles under CTH 39269099, attracting BCD accordingly. - AAR
Disposable plastic filter tips used with specified laboratory instruments were examined for classification either as "parts" of machines under CTI 84799090 or as other plastic articles under CTH 39269099. Applying Section XVI, the goods were held not to be "parts" because they are not structural or integral components of the machines, do not contribute mechanically to the machines' operation, and are merely robotically attached and discarded as consumables; "sole or principal use" cannot convert a consumable into a part. Applying GRI 2(b) and essential character, the goods were classified as moulded polypropylene articles under CTH 39269099, attracting BCD accordingly. - AAR
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