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...
Parts of an inverter intended for use with an electric vehicle eAxle were held classifiable under Chapter 85 rather than Heading 8708, because electrical machinery is excluded from "parts and accessories" of motor vehicles by Note 2(f) to Section XVII, and classification must follow the sequential scheme of Note 2, applying Note 2(a) where a part is covered by a Chapter 84/85 heading without resort to Note 2(b)/(c). Accordingly, specified inverter components identifiable as inverter parts were classified under CTI 85049090. A request to keep the ruling confidential was rejected as no technical or commercially sensitive information was shown to warrant protection under Regulation 27. - AAR
Parts of an inverter intended for use with an electric vehicle eAxle were held classifiable under Chapter 85 rather than Heading 8708, because electrical machinery is excluded from "parts and accessories" of motor vehicles by Note 2(f) to Section XVII, and classification must follow the sequential scheme of Note 2, applying Note 2(a) where a part is covered by a Chapter 84/85 heading without resort to Note 2(b)/(c). Accordingly, specified inverter components identifiable as inverter parts were classified under CTI 85049090. A request to keep the ruling confidential was rejected as no technical or commercially sensitive information was shown to warrant protection under Regulation 27. - AAR
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