Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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