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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Valuation of imported goods - necessary software had to be ...

Customs

September 30, 2019

Valuation of imported goods - necessary software had to be embedded in the equipment - the Department was right in invoking principle under Note 4 to Section XVI of the First Schedule for classification and considering the imported items as part of one apparatus or machine to be classifiable under the heading appropriate to the function. - SC

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