Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
A foam production line imported in CKD/SKD condition was treated as a complete and integrated injection moulding machine because all essential components were presented together and the process met the functional characteristics of injection moulding. The specific tariff item 8477 10 00 prevailed over residual entries, and the reaction injection moulding process did not take the goods outside that classification. For anti-dumping purposes, the notification was read as covering plastic processing or injection moulding machines in assembled, SKD or CKD form where they retain the essential character of the complete machine. The integrated 32-station system was assessed as one composite unit, and its cumulative clamping force brought it within the notified scope.
A foam production line imported in CKD/SKD condition was treated as a complete and integrated injection moulding machine because all essential components were presented together and the process met the functional characteristics of injection moulding. The specific tariff item 8477 10 00 prevailed over residual entries, and the reaction injection moulding process did not take the goods outside that classification. For anti-dumping purposes, the notification was read as covering plastic processing or injection moulding machines in assembled, SKD or CKD form where they retain the essential character of the complete machine. The integrated 32-station system was assessed as one composite unit, and its cumulative clamping force brought it within the notified scope.
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