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 July 2023 Year 2023 This

Classification of goods - Self-ordering Kiosks' imported in ...


Self-ordering kiosks in parts classified as "Cash Register" under Sub-heading 84705010, eligible for exemption benefits.

July 31, 2023

Case Laws     Customs     AAR

Classification of goods - Self-ordering Kiosks' imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in a single shipment, then 'Self-ordering Kiosk' with components, display unit and connection box will have the essential character of complete or finished article i.e. 'Cash Register' and merit classification under Sub-heading 84705010 - Benefit of exemption available - AAR

View Source

 


 

You may also like:

  1. Classification of devices - wireless speaker device - Speakers classified under Heading 8518 include both passive speakers and active speakers. Active speakers, like...

  2. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

  3. 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...

  4. Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts...

  5. 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...

  6. Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading...

  7. Classification of goods - Aluminium and Zinc Castings and articles thereof - the order in classifying the product as motor vehicle parts is incorrect - the same is...

  8. Classification of the imported goods - parts of frequency converter - As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all...

  9. Classification of metal rolling mills and its various parts - items would be correctly classifiable under sub-heading No. 8455.90 as parts of rolling mills and not under...

  10. The applicant sought clarification on the applicability of GST rate under notification No. 1/2017-Central Tax (Rate) for imported goods/spares supplied on ships. The...

  11. Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base...

  12. Classification of ‘PVC resin Impact Modifier ‘Kane ACE B 22’ - change of classification from 3902 to 3906 - Interpretation of sub-heading note - The Tribunal analyzed...

  13. Classification of imported goods - dried pomegranate seeds/anardana - The contention of the Revenue that the Import Policy is in the nature of delegated legislation...

  14. Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) are used for measuring gas pressure and are fitted with sensors sensitive to pressure...

  15. Plastic articles rope handle, vent plug, and split top/bottom support, used as parts/accessories for lead acid batteries, are classifiable under heading 8507 (electric...

 

Quick Updates:Latest Updates