Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
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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