Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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...
SFP and similar transceiver modules were examined for classification under tariff item 8517 62 90 as "machines for the reception, conversion and transmission or regeneration of data" versus 8517 79 90 as "other parts." Relying on the tariff notes that distinguish independent machines from components lacking standalone function, it was held that the modules cannot transmit/receive or regenerate data independently, operate only when fitted in host networking equipment, and lack independent control logic, software, or power source; hence they are not classifiable under 8517 62 90 and are classifiable as parts under 8517 79 90. Since Serial No. 5 of Notification No. 57/2017-Cus grants nil BCD to goods under 8517 79 90 and the exclusions were inapplicable, nil BCD was allowed. - AAR
SFP and similar transceiver modules were examined for classification under tariff item 8517 62 90 as "machines for the reception, conversion and transmission or regeneration of data" versus 8517 79 90 as "other parts." Relying on the tariff notes that distinguish independent machines from components lacking standalone function, it was held that the modules cannot transmit/receive or regenerate data independently, operate only when fitted in host networking equipment, and lack independent control logic, software, or power source; hence they are not classifiable under 8517 62 90 and are classifiable as parts under 8517 79 90. Since Serial No. 5 of Notification No. 57/2017-Cus grants nil BCD to goods under 8517 79 90 and the exclusions were inapplicable, nil BCD was allowed. - AAR
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