Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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