Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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Classification of imported brass rods must be determined by their physical form and composition as imported under the General Rules for Interpretation, with GRI 1 applied to treat the product as an alloy whose predominant metal governs classification; the supplied Material Safety Data Sheet showing copper predominance and zinc as the next major constituent establishes the product as a copper zinc base alloy. Section XV Note 9 and HSN explanatory notes define bars and rods, and the goods meet that definition; consequently the operative effect is classification of the goods under the customs tariff entry CTH 7407 21 20.
Classification of imported brass rods must be determined by their physical form and composition as imported under the General Rules for Interpretation, with GRI 1 applied to treat the product as an alloy whose predominant metal governs classification; the supplied Material Safety Data Sheet showing copper predominance and zinc as the next major constituent establishes the product as a copper zinc base alloy. Section XV Note 9 and HSN explanatory notes define bars and rods, and the goods meet that definition; consequently the operative effect is classification of the goods under the customs tariff entry CTH 7407 21 20.
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