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...
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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