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...
Imports of inputs/parts, including OLED cells, for manufacturing OLED displays to be used in laptops and tablets were examined for exemption under Sr. No. 39 of Notification No. 24/2005-Cus. OLED displays were held to be critical, essential components of laptops/tablets, and their manufacture forms an integral part of manufacturing such IT products; therefore, parts used to make such displays qualify for the exemption. The notification, being ITA-bound, was interpreted in light of Attachment B to cover flat panel displays and parts for IT products, and the phrase "other technologies" was held wide enough to include OLED technology. The applicant was held eligible for the exemption, subject to satisfaction of prescribed conditions. - AAR
Imports of inputs/parts, including OLED cells, for manufacturing OLED displays to be used in laptops and tablets were examined for exemption under Sr. No. 39 of Notification No. 24/2005-Cus. OLED displays were held to be critical, essential components of laptops/tablets, and their manufacture forms an integral part of manufacturing such IT products; therefore, parts used to make such displays qualify for the exemption. The notification, being ITA-bound, was interpreted in light of Attachment B to cover flat panel displays and parts for IT products, and the phrase "other technologies" was held wide enough to include OLED technology. The applicant was held eligible for the exemption, subject to satisfaction of prescribed conditions. - AAR
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