Unassembled LED monitor kits classified as complete monitors under CTH 8528 using Rule 2(a) and Rule 5(b)
AAR treats ASU and ACU as exclusive aircraft parts, classified under CTH 8807 30 10 per Section XVII Note 3
Reclassification of nuclease free water under tariff item 28539010 allowed, applying Rule 1 and rejecting prior misclassification
CBIC revises customs tariff values u/s 14(2) for key oils, metals, nuts, gold, silver (2)
No retrospective TMA curbs: notifications u/ss3,5 FTDR Act held prospective, incentives allowed for limited period
Confiscation and penalty upheld for undervalued imports u/s 111(m) and 112; design charges exemption rejected
Customs under-valuation demand quashed for lack of evidence, non-supply of documents and non-compliance with Sections 108 and 138B
Bona Fide Transferee of Gold Replenishment Licences Not Liable; Section 108 Statements Invalid Without Section 138B Compliance
Spectrum analysers held specially designed for telecommunications, classified under CTI 9030 40 00, not residuary customs category
AAR confirms R&S CMA180 radio test set under CTI 9030 40 00 as telecom-specific instrument, not residual
AAR classifies decorative PVC, PS, PU wall panels as plastic sheets under Heading 3921, not builders' ware
New public notice clarifies courier import duties, gift taxation, required KYC and exemptions under customs, FTP 2023 rules
Auction buyer not liable for company's past excise or customs dues in liquidation sale; tax claims extinguished
Decision sets aside Customs penalties, rejects s.108 statements, holds confiscation u/ss111,123 invalid for gold, currency, jewellery
CKD OTG kits without glass door lack essential character; classified as parts u/r 2(a) GRI, 8516.90.00
AAR classifies imported diagnostic kits as laboratory reagents under Tariff Item 38221990 using Rule 1, denies BCD exemption
Rice-based PONAA Makkolli not classified as malt beer under CTH 2203, falls under CTH 2206, GRI Rules applied
AAR narrows Sr. 6D N/N 57/2017 BCD relief to truly mechanical phone parts, excludes films
Wired AC remote controllers classified as electric control consoles under Heading 8537 10 90, not generic parts
Appeal restores AIFTA exemption, quashes s.125 redemption fine and s.28 demand for exceeding de novo jurisdiction
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