Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Graphene cleared in a carrier medium (e.g., masterbatch or solvent) raises the issue whether it is classifiable as graphene under HSN 38019000 or by reference to the carrier. Applying Rule 3(b) of the General Rules for Interpretation, the product must be classified according to the component imparting its essential character; graphene, though functionally significant, merely enhances properties and does not displace the carrier's commercial and technical identity. Accordingly, no fixed heading was ruled in advance, and classification is to be determined at the time of clearance based on composition, predominant character, function, and market perception - AAR
Graphene cleared in a carrier medium (e.g., masterbatch or solvent) raises the issue whether it is classifiable as graphene under HSN 38019000 or by reference to the carrier. Applying Rule 3(b) of the General Rules for Interpretation, the product must be classified according to the component imparting its essential character; graphene, though functionally significant, merely enhances properties and does not displace the carrier's commercial and technical identity. Accordingly, no fixed heading was ruled in advance, and classification is to be determined at the time of clearance based on composition, predominant character, function, and market perception - AAR
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