Tribunal Upholds Revenue's Classification of Imported Goods as Brush Cutters, Emphasizing Commercial Identity and Use.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH 84331190 and 84339000 respectively? - The Tribunal decisively rejected the appellant's classification under headings for agricultural machinery, instead siding with the Revenue's designation of the goods as brush cutters suited for manual operation. This case underscores the importance of accurately declaring goods based on their most common commercial identity, reinforcing the legal maxim that the essence of classification lies in the goods' predominant use and public perception.....