Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Whether imported cashew kernels described as provisionally preserved (nitrogen treated), roasted, and shelled/diced were classifiable under CTH 0801 or elsewhere was determined by applying GRI 1 and the specific-entry rule in GRI 3(a). Nitrogen treatment/packing was held not to be a recognised preservation method under the Tariff/HSN, and the goods retained the character of dried nuts; "diced" pieces of 2-7 mm were treated as broken kernels and classified under CTI 08013210. Roasted diced/broken cashew nuts were held to be "prepared/preserved" per HSN notes and classified under CTH 2008, specifically CTI 20081910. Shelled diced/broken cashew nuts, involving only shell removal and drying, were classified under CTI 08013210. - AAR
Whether imported cashew kernels described as provisionally preserved (nitrogen treated), roasted, and shelled/diced were classifiable under CTH 0801 or elsewhere was determined by applying GRI 1 and the specific-entry rule in GRI 3(a). Nitrogen treatment/packing was held not to be a recognised preservation method under the Tariff/HSN, and the goods retained the character of dried nuts; "diced" pieces of 2-7 mm were treated as broken kernels and classified under CTI 08013210. Roasted diced/broken cashew nuts were held to be "prepared/preserved" per HSN notes and classified under CTH 2008, specifically CTI 20081910. Shelled diced/broken cashew nuts, involving only shell removal and drying, were classified under CTI 08013210. - AAR
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