Classification of imported goods - air-conditioners - the ...

Case Laws Customs

October 10, 2020

Classification of imported goods - air-conditioners - the six-digit and eight-digit level are to be ascertained with reference to the descriptions. The deemed erasure of any other heading thereafter precludes comparison with any tariff item that is not within the determined sub-heading. Hence, the rival entries must lie within the same group. - The impugned goods are not ‘window’ type but they are all of the ‘split’ type with an external condenser unit and an indoor evaporator unit. - The applicability of sub-heading no. 841581, 841582 and 841583 to the impugned goods lacks substance. - AT

View Source

← Previous Next →

Classification of imported goods - air-conditioners - the ...

Case Laws Customs

October 10, 2020

You may also like:

Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD...

Classification of imported goods - chairs in disassembled form - There appears to be no doubt that the components of swivel seats/chairs proposed to imported are...

Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under...

Classification of imported goods - Bakery Shortening - Having regard to the change in the scenario in the light of the amendment and the change from 6 digit level to 8...

Classification of goods - import of parts of Room Air Conditioners - sub-assembly of air conditioners to which the appellant/assessee is claiming to be “ventilating and...

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

Classification of goods - Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock - The "classification of DRIVER CAB AIR...

Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - there is no scope for...

Classification - Effect of conversion from 6 digit classification to 8 digit classification w.e.f. 1.3.2015 - From a reading of the circular dated 25th February 2005,...

Classification of import of general brand split type air-conditioner - mere assertion without meeting common parlance test and elementary principles of jurisprudence...

There is no import of complete air-conditioners - adoption of value in respect of one model based on import of a complete air-conditioner by ETA General rejected which...

Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation,...

Classification of goods proposed to be imported - Mobileye 8 Connect - It is found that two eight-digit tariff entries are applicable to the impugned goods namely 8512...

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

Quick Updates: