Home Highlights November 2016 Year 2016 This

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1. Classification of import of external/ portable hard disk drives - correctly classified under declared CTH 8471 70 20 as Hard disk drives - benefit of concessional rate...

2. Classification of imported goods - Ext. Hard disc drives/Hard Disc Drives - The terms hard disk drive used in the notification has not been amplified either by adding...

3. Classification of imported goods - Hard Disc Drives - The terms hard disk drive used in the notification has not been amplified either by adding “external” or “internal”....

4. Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

5. Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not...

6. Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On...

7. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

8. Classification of imported goods - Raw Jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified as raw jute cutting grade...

9. Classification of imported goods - raw jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified under Tariff Heading 53039010

10. Valuation of imported goods - suppression and misdeclaration of import price of goods - The documents /data retrieved from the hard disc/pen drive, in absence of the...

11. Classification of goods imported - whether the goods imported are calcareous stone ‘other than marble’ which could be allowed to be imported only against SIL during the...

12. Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

13. Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative...

14. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

15. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...