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...
The dominant issue was whether imported roller conveyors and sorter conveyors were classifiable as "parts" under Heading 8431 or as conveyors under Heading 8428. Heading 8431 was held inapplicable because it is confined to parts solely or principally suitable for machinery of Headings 8425-8430, whereas the goods are complete, independently operating mechanical units performing distinct functions of moving and sorting goods. Relying on WCO Explanatory Notes and the interpretative principle that independently functional machinery is classified under the heading describing the machine rather than parts provisions, the goods were held classifiable under CTI 84282019 ("Other conveyors"). - AAR
The dominant issue was whether imported roller conveyors and sorter conveyors were classifiable as "parts" under Heading 8431 or as conveyors under Heading 8428. Heading 8431 was held inapplicable because it is confined to parts solely or principally suitable for machinery of Headings 8425-8430, whereas the goods are complete, independently operating mechanical units performing distinct functions of moving and sorting goods. Relying on WCO Explanatory Notes and the interpretative principle that independently functional machinery is classified under the heading describing the machine rather than parts provisions, the goods were held classifiable under CTI 84282019 ("Other conveyors"). - AAR
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