Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Classification of goods - import of parts of Room Air ...


Dispute Over Import Classification of Air Conditioner Parts as "Ventilating and Recycling Hoods" Lacks Supporting Evidence.

February 4, 2015

Case Laws     Customs     AT

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 recycling hood” is incorrect and supported by no catalogue literature or any authoritative book. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. CESTAT adjudicated classification dispute for imported Toshiba air conditioning units, determining indoor and outdoor multi-split units operating on Variable Refrigerant...

  4. 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...

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

  6. 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...

  7. 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...

  8. Refund of CENVAT Credit - denial of credit on air-conditioner, renting of cafeteria areas, AMC to air-conditioner are not sustainable - AT

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

  10. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  11. Imported compressors for car air conditioning systems classified under CTH 8414 8011 as gas compressors for air conditioning equipment, not CTH 8415 9000 as parts of air...

  12. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

  13. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

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

  15. Classification of goods - Air conditioners with both heating and cooling functions - Since we have held that the classification of the impugned goods as determined by...

 

Quick Updates:Latest Updates