Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The document clarifies tariff classification of imported Window Glass, determining it is designed solely or principally for use in display assemblies and thus falls within Note 2(b) to Section XVI, resulting in classification under tariff heading 8529. The authority further explains that even if the product arguably qualified as safety glass, application of Rule 3(c) of the General Rules for the Interpretation resolves any tie in favour of the later numerical heading, confirming classification under the residuary entry 8529 90 90 as parts suitable for use with apparatus of headings 85248528.
The document clarifies tariff classification of imported Window Glass, determining it is designed solely or principally for use in display assemblies and thus falls within Note 2(b) to Section XVI, resulting in classification under tariff heading 8529. The authority further explains that even if the product arguably qualified as safety glass, application of Rule 3(c) of the General Rules for the Interpretation resolves any tie in favour of the later numerical heading, confirming classification under the residuary entry 8529 90 90 as parts suitable for use with apparatus of headings 85248528.
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