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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Issue concerns classification of carbon pultruded plates and applicability of an exemption notification distinguishing raw carbon fibre from articles of carbon fibre. The analysis finds pultruded plates are resin-impregnated, cured, dimensionally stabilized articles (classified under tariff item 68151900) and thus not raw carbon fibre, so they do not qualify under the notification entry for raw carbon fibre. Applying the principle that a part of a part is a part of the whole, the plates used as spar caps are sub-parts of rotor blades and are inseparable in use; consequently they qualify as parts for rotor blade manufacture and attract the concessional basic customs duty rate under the exemption notification.
Issue concerns classification of carbon pultruded plates and applicability of an exemption notification distinguishing raw carbon fibre from articles of carbon fibre. The analysis finds pultruded plates are resin-impregnated, cured, dimensionally stabilized articles (classified under tariff item 68151900) and thus not raw carbon fibre, so they do not qualify under the notification entry for raw carbon fibre. Applying the principle that a part of a part is a part of the whole, the plates used as spar caps are sub-parts of rotor blades and are inseparable in use; consequently they qualify as parts for rotor blade manufacture and attract the concessional basic customs duty rate under the exemption notification.
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