Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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SafeStore Auto imported unassembled with lockers was classified under CTH 8303 because Rule 2(a) applied to treat the import as the finished article presented unassembled, and the lockers gave the system its essential character as safe deposit storage. The robotic retrieval, access control and authentication features were treated as ancillary functions supporting use, not as the dominant character of the goods. Where the import was without lockers, Rule 2(a) did not apply because the lockers were the essential element of the complete system; each component was therefore classified separately under its appropriate tariff heading, including the robot, structural parts, fittings and the delivery cube.
SafeStore Auto imported unassembled with lockers was classified under CTH 8303 because Rule 2(a) applied to treat the import as the finished article presented unassembled, and the lockers gave the system its essential character as safe deposit storage. The robotic retrieval, access control and authentication features were treated as ancillary functions supporting use, not as the dominant character of the goods. Where the import was without lockers, Rule 2(a) did not apply because the lockers were the essential element of the complete system; each component was therefore classified separately under its appropriate tariff heading, including the robot, structural parts, fittings and the delivery cube.
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