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...
Classification of imported decorative stainless-steel wall panels is governed by the General Rules for the Interpretation of the Import Tariff: applying Rule 1 to the heading terms and Section/Chapter Notes determines classification, Rule 3 is inapplicable, and Rule 6 guides subheading allocation; accordingly the panels, being flat-rolled stainless-steel sheets retaining their essential character despite surface finishes, qualify as flat-rolled stainless-steel products and are classifiable under Heading 7219 90 90. They do not perform a constructional structural function and therefore are not classifiable as structures or parts thereof under Heading 7308 or as other specified articles under Heading 7326.
Classification of imported decorative stainless-steel wall panels is governed by the General Rules for the Interpretation of the Import Tariff: applying Rule 1 to the heading terms and Section/Chapter Notes determines classification, Rule 3 is inapplicable, and Rule 6 guides subheading allocation; accordingly the panels, being flat-rolled stainless-steel sheets retaining their essential character despite surface finishes, qualify as flat-rolled stainless-steel products and are classifiable under Heading 7219 90 90. They do not perform a constructional structural function and therefore are not classifiable as structures or parts thereof under Heading 7308 or as other specified articles under Heading 7326.
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