Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Classification of an imported micronutrient preparation was in issue, specifically whether its small phosphorus content gave it the essential character of a fertilizer under CTH 3105. Applying GRI essential-character principles, Chapter 31 notes/explanatory notes, and the CBIC circular, the authority held that the product was a mixture of magnesium, zinc and boron with only minor phosphorus, and the micronutrients-not phosphorus-imparted its essential character. As a micronutrient preparation applied to foliage/soil to aid plant growth, containing fertilizing elements only in small amounts and not as essential constituents, it was excluded from Chapter 31 and classified as "chemical products n.e.s." under CTI 3824 99 90. - AAR
Classification of an imported micronutrient preparation was in issue, specifically whether its small phosphorus content gave it the essential character of a fertilizer under CTH 3105. Applying GRI essential-character principles, Chapter 31 notes/explanatory notes, and the CBIC circular, the authority held that the product was a mixture of magnesium, zinc and boron with only minor phosphorus, and the micronutrients-not phosphorus-imparted its essential character. As a micronutrient preparation applied to foliage/soil to aid plant growth, containing fertilizing elements only in small amounts and not as essential constituents, it was excluded from Chapter 31 and classified as "chemical products n.e.s." under CTI 3824 99 90. - AAR
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