International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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Imported bearing assemblies used solely as automotive components were held classifiable under CTH 87087000 as parts of motor vehicles, because the exclusionary notes in Sections XVI and XVII did not resolve the tariff conflict and Note 3 to Section XVII required application of the sole or principal use test. The goods were not treated as bearings simpliciter, but as ready-to-fit assemblies for car wheels and rear drum assemblies. The Tribunal also held that the dispute was interpretational in nature, so penalties were not warranted; the penalties in two appeals were set aside. The challenge that the lower appellate authority had travelled beyond the show cause notices was rejected.
Imported bearing assemblies used solely as automotive components were held classifiable under CTH 87087000 as parts of motor vehicles, because the exclusionary notes in Sections XVI and XVII did not resolve the tariff conflict and Note 3 to Section XVII required application of the sole or principal use test. The goods were not treated as bearings simpliciter, but as ready-to-fit assemblies for car wheels and rear drum assemblies. The Tribunal also held that the dispute was interpretational in nature, so penalties were not warranted; the penalties in two appeals were set aside. The challenge that the lower appellate authority had travelled beyond the show cause notices was rejected.
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