Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Classification of imported Side Key FPCB was determined by GRI 1 and the relevant Section Notes, not by heading titles alone. Because the product was designed solely for use in smartphones and had no independent use, it was treated as an other part of smartphones under Section Note 2(b) to Section XVI rather than as a bare printed circuit board. As the article was a populated functional sub-assembly containing electrical, non-electrical, surface-mounted and mechanical components, it fell outside heading 8534, which covers printed circuits but excludes circuits combined with other elements. It was therefore classified under CTH 8517 79 10 as a populated, loaded or stuffed printed circuit board.
Classification of imported Side Key FPCB was determined by GRI 1 and the relevant Section Notes, not by heading titles alone. Because the product was designed solely for use in smartphones and had no independent use, it was treated as an other part of smartphones under Section Note 2(b) to Section XVI rather than as a bare printed circuit board. As the article was a populated functional sub-assembly containing electrical, non-electrical, surface-mounted and mechanical components, it fell outside heading 8534, which covers printed circuits but excludes circuits combined with other elements. It was therefore classified under CTH 8517 79 10 as a populated, loaded or stuffed printed circuit board.
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