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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Classification of imported goods - Hard Disc Drives - The terms ...


Imported Hard Disk Drives Exemption Upheld Despite Lack of "External" or "Internal" Specification in Notification.

February 6, 2019

Case Laws     Customs     AT

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”. On this simple premise alone, exemption to the said item cannot be denied

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