https://www.taxtmi.com/caselaws?id=783863 Imported geophysical seismic survey equipment comprising interconnected systems was classified by applying Section XVI Notes 3-4 and HSN Explanatory Notes; as a functional unit performing geophysical surveying, it fell under CTH 9015, specifically CTI 9015 80 30, while a controller imported alone was held classifiable as parts under CTI 9015 90 00 and general-use parts/spares were to be classified per Chapter 90 Notes 1-2. Consequently, the goods satisfied the tariff-entry condition of Sr. No. 404 of Notification No. 50/2017-Cus, but exemption was held available only if the importer establishes, through prescribed documentation at the port, its status as a qualifying sub-contractor engaged by the original licensee for petroleum operations; failing compliance, the exemption would be denied. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783863 Imported geophysical seismic survey equipment comprising interconnected systems was classified by applying Section XVI Notes 3-4 and HSN Explanatory Notes; as a functional unit performing geophysical surveying, it fell under CTH 9015, specifically CTI 9015 80 30, while a controller imported alone was held classifiable as parts under CTI 9015 90 00 and general-use parts/spares were to be classified per Chapter 90 Notes 1-2. Consequently, the goods satisfied the tariff-entry condition of Sr. No. 404 of Notification No. 50/2017-Cus, but exemption was held available only if the importer establishes, through prescribed documentation at the port, its status as a qualifying sub-contractor engaged by the original licensee for petroleum operations; failing compliance, the exemption would be denied. Case-Laws Customs Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783863