Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Unassembled elevator components did not acquire the essential character of complete lifts under Rule 2(a) because several installation and operation items, including guiderails, structural frames, enclosures and balance weights, were not imported and had to be sourced locally. The imported goods could not independently perform vertical transportation, and further integration in India was required beyond mere assembly. As a result, classification under Tariff Item 84281011 was rejected. The components were then classified individually under their own headings where specifically covered, and the remaining elevator-specific items were treated as parts of elevators under heading 8431, more specifically 84313910, where no more specific heading applied.
Unassembled elevator components did not acquire the essential character of complete lifts under Rule 2(a) because several installation and operation items, including guiderails, structural frames, enclosures and balance weights, were not imported and had to be sourced locally. The imported goods could not independently perform vertical transportation, and further integration in India was required beyond mere assembly. As a result, classification under Tariff Item 84281011 was rejected. The components were then classified individually under their own headings where specifically covered, and the remaining elevator-specific items were treated as parts of elevators under heading 8431, more specifically 84313910, where no more specific heading applied.
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