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...
Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief.
Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief.
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