Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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The dominant issue was tariff classification of an imported smart vision sensor for resale, specifically whether it fell under Ch. 85 or under optical measuring/checking instruments. Applying GRI 1 and relevant explanatory notes, the authority found the product is specifically designed for automated industrial inspection and performs presence/orientation/defect checking by capturing images through integrated optical elements and executing AI-based comparison against pre-registered OK/NG data. As it does not perform general-purpose image recording or transmission and its principal function is optical image-based checking, it was held classifiable as "other optical instruments and appliances" under CTH 9031 49 00. - AAR
The dominant issue was tariff classification of an imported smart vision sensor for resale, specifically whether it fell under Ch. 85 or under optical measuring/checking instruments. Applying GRI 1 and relevant explanatory notes, the authority found the product is specifically designed for automated industrial inspection and performs presence/orientation/defect checking by capturing images through integrated optical elements and executing AI-based comparison against pre-registered OK/NG data. As it does not perform general-purpose image recording or transmission and its principal function is optical image-based checking, it was held classifiable as "other optical instruments and appliances" under CTH 9031 49 00. - AAR
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