Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed.
The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed.
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