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...
Corn silk extract powder, being a single-plant extract obtained by solvent extraction without further purification or chemical modification and supplied as bulk raw material, was held classifiable as vegetable saps and extracts under Heading 1302, specifically CTI 1302 19 19, consistent with HSN Explanatory Notes; classification under residual Heading 2106 was rejected because it covers formulated food preparations/dietary supplements in measured doses and, under GRI 3(a), a product specifically described in 1302 cannot be shifted to a residuary heading. Since the goods fall under CTSH 1302 19 and are not within the notification's listed exclusions, exemption under Sr. No. 54 of Notification No. 50/2017-Cus was held applicable - AAR
Corn silk extract powder, being a single-plant extract obtained by solvent extraction without further purification or chemical modification and supplied as bulk raw material, was held classifiable as vegetable saps and extracts under Heading 1302, specifically CTI 1302 19 19, consistent with HSN Explanatory Notes; classification under residual Heading 2106 was rejected because it covers formulated food preparations/dietary supplements in measured doses and, under GRI 3(a), a product specifically described in 1302 cannot be shifted to a residuary heading. Since the goods fall under CTSH 1302 19 and are not within the notification's listed exclusions, exemption under Sr. No. 54 of Notification No. 50/2017-Cus was held applicable - AAR
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