Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
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Advance-ruling applications may cover ongoing import activities after removal of the requirement that the activity be merely proposed, provided the question is neither pending nor settled by a competent forum; rulings operate prospectively. Battery-specific die-cut insulating tape, imported in pre-cut profiles for direct incorporation into lithium-ion battery packs, is classified as other parts of electric accumulators under CTI 8507 90 90. Continuous self-adhesive plastic tape in rolls remains classified at import as plastic adhesive tape under CTI 3919 10 00, notwithstanding post-import cutting. Both products may receive concessional basic customs duty for battery-pack manufacture, subject to specified end use, prescribed conditions, and compliance with the IGCR Rules, 2022.
Advance-ruling applications may cover ongoing import activities after removal of the requirement that the activity be merely proposed, provided the question is neither pending nor settled by a competent forum; rulings operate prospectively. Battery-specific die-cut insulating tape, imported in pre-cut profiles for direct incorporation into lithium-ion battery packs, is classified as other parts of electric accumulators under CTI 8507 90 90. Continuous self-adhesive plastic tape in rolls remains classified at import as plastic adhesive tape under CTI 3919 10 00, notwithstanding post-import cutting. Both products may receive concessional basic customs duty for battery-pack manufacture, subject to specified end use, prescribed conditions, and compliance with the IGCR Rules, 2022.
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