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 ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Classification dispute over imported interactive flat panels: tribunal applied GRI 1 and Note 6(A) principles, HSN Explanatory Notes, and common or trade parlance test to determine that the panels are automatic data processing machines classifiable at the four-digit level under CTH 8471, with parts under CTH 8473, rather than as monitors. The tribunal held that end-use was not determinative here, that precedents cited by revenue were distinguishable, and that revenue failed to discharge the burden of proof to reclassify the goods; consequence: original self-assessment sustained and appellant entitled to consequential relief.
Classification dispute over imported interactive flat panels: tribunal applied GRI 1 and Note 6(A) principles, HSN Explanatory Notes, and common or trade parlance test to determine that the panels are automatic data processing machines classifiable at the four-digit level under CTH 8471, with parts under CTH 8473, rather than as monitors. The tribunal held that end-use was not determinative here, that precedents cited by revenue were distinguishable, and that revenue failed to discharge the burden of proof to reclassify the goods; consequence: original self-assessment sustained and appellant entitled to consequential relief.
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