Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Flexible Printed Circuit Boards are legally classifiable as printed circuits formed on insulating bases, and therefore fall under Tariff Item 8534 00 00; this classification is supported by the definition of printed circuits excluding active elements and by HSN explanatory notes. The mandatory rule that parts falling within a specific heading of Chapters 8485 must be classified under that heading precludes treating such items as parts of aerials, with the operative effect that classification under 8517 is impermissible. An advance ruling may be issued for ongoing import activities and, where classification is contested, the importer may seek a change of classification on merits without estoppel.
Flexible Printed Circuit Boards are legally classifiable as printed circuits formed on insulating bases, and therefore fall under Tariff Item 8534 00 00; this classification is supported by the definition of printed circuits excluding active elements and by HSN explanatory notes. The mandatory rule that parts falling within a specific heading of Chapters 8485 must be classified under that heading precludes treating such items as parts of aerials, with the operative effect that classification under 8517 is impermissible. An advance ruling may be issued for ongoing import activities and, where classification is contested, the importer may seek a change of classification on merits without estoppel.
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