Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
