Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Classification requires assessing goods as imported, applying the Harmonized System and the general rules for interpretation; the condition at the time of import controls classification. For the raw material Tendofit the tribunal finds it non-edible on import and not classifiable as a food preparation under the residuary food heading, so the food classification is rejected. For Mobilee the essential character test points to sodium hyaluronate as dominant and it is classified under the polymer tariff heading rather than as a food preparation, so the polymer classification is upheld. For GG Orosoluble expert opinion and absence of contrary chemical report sustain the appellant's classification and the impugned order is set aside.
Classification requires assessing goods as imported, applying the Harmonized System and the general rules for interpretation; the condition at the time of import controls classification. For the raw material Tendofit the tribunal finds it non-edible on import and not classifiable as a food preparation under the residuary food heading, so the food classification is rejected. For Mobilee the essential character test points to sodium hyaluronate as dominant and it is classified under the polymer tariff heading rather than as a food preparation, so the polymer classification is upheld. For GG Orosoluble expert opinion and absence of contrary chemical report sustain the appellant's classification and the impugned order is set aside.
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