Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
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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