Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
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