Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Page of 4809
Press 'Enter' after typing page number.
5201 to 5220 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The imported monodisperse aerosol generator was held classifiable under Customs Tariff Item 90278090 as an instrument or apparatus for physical or chemical analysis because it functioned as an essential component of an analytical system and did not itself measure, control or maintain the relevant parameters required for Heading 9032. The Tribunal rejected the departmental reclassification under Heading 9032 and accepted the importer's classification. On limitation, it held that the extended period could not be invoked in a classification dispute where the Department had itself adopted different classifications for the same goods, so the differential duty demand, interest and penalty based on extended limitation were unsustainable.
The imported monodisperse aerosol generator was held classifiable under Customs Tariff Item 90278090 as an instrument or apparatus for physical or chemical analysis because it functioned as an essential component of an analytical system and did not itself measure, control or maintain the relevant parameters required for Heading 9032. The Tribunal rejected the departmental reclassification under Heading 9032 and accepted the importer's classification. On limitation, it held that the extended period could not be invoked in a classification dispute where the Department had itself adopted different classifications for the same goods, so the differential duty demand, interest and penalty based on extended limitation were unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
