International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
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 ...
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Whether the imported preparation is classifiable as an animal-feed preparation under heading 2309: the authority held that trade parlance, supplier declaration and product composition establish the product as an animal feed additive/premix used exclusively for feeding; therefore it satisfies the essential character test for heading 2309 and subheading 2309 90. On HSN exclusion of Chapter 35 protein substances, the authority found enzymes present only in minute amounts within a mixture of stabilisers and carriers, so the exclusion does not apply - consequence: classification under 2309 90 90. - AAR
Whether the imported preparation is classifiable as an animal-feed preparation under heading 2309: the authority held that trade parlance, supplier declaration and product composition establish the product as an animal feed additive/premix used exclusively for feeding; therefore it satisfies the essential character test for heading 2309 and subheading 2309 90. On HSN exclusion of Chapter 35 protein substances, the authority found enzymes present only in minute amounts within a mixture of stabilisers and carriers, so the exclusion does not apply - consequence: classification under 2309 90 90. - AAR
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