Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR
The primary issue was classification of a microencapsulated iron product under the Customs Tariff. Applying GRI and HSN Explanatory Notes, the Authority found the product is a two-component mixture (ferric saccharate and calcium alginate), suitable for human consumption with minimal processing and intended as a dietary supplement; thus it meets the Explanatory Note description of heading 2106 as a food/dietary supplement. Legal basis: exclusionary application of specific chapter/section notes and the explanatory note to heading 2106. Outcome: classified under Chapter 21, Heading 2106, subheading 210690, tariff item 21069099. - AAR
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