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...
Whether imported latch-and-actuator assemblies constitute finished automobile locks: found not to have essential character or independent locking function because substantial additional components and manufacturing are required; therefore they are parts of locks and must be reclassified - held: classifiable as parts of locks (CTH 83016000). Whether preferential rate denial was lawful: SCN issued after sixty days without challenge to country-of-origin documentation, rendering denial impermissible - held: benefit could not be denied and original findings set aside. Whether confiscation, penalty and redemption fine sustainable: absence of fraud, no prior customs bond and no prima facie evidence of wrongdoing - held: confiscation, penalty and redemption fine set aside. - CESTAT
Whether imported latch-and-actuator assemblies constitute finished automobile locks: found not to have essential character or independent locking function because substantial additional components and manufacturing are required; therefore they are parts of locks and must be reclassified - held: classifiable as parts of locks (CTH 83016000). Whether preferential rate denial was lawful: SCN issued after sixty days without challenge to country-of-origin documentation, rendering denial impermissible - held: benefit could not be denied and original findings set aside. Whether confiscation, penalty and redemption fine sustainable: absence of fraud, no prior customs bond and no prima facie evidence of wrongdoing - held: confiscation, penalty and redemption fine set aside. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
