Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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