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 analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900).
Classification analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900).
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