Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Tribunal Rules Accordion Springs Classified as "Others," Dismisses Expert Opinions in Favor of Common Parlance Test.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification - Import of ‘Accordion springs’ - The Tribunal rejected the appellant's reliance on expert opinions, stating that classification is a quasi-judicial process and cannot be decided by experts. It emphasized that classification must be based on the common parlance test, considering how the goods are commonly understood and sold. The Tribunal concluded that since the Accordion springs did not fit the descriptions of leaf springs or helical springs, they should be classified under the residual category of "others" under CTI 7320 90 90.....