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...
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
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