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 April 2024 Year 2024 This

Classification - Rate of duty - Toy or not - Goods claimed to be ...

Customs

April 5, 2024

Classification - Rate of duty - Toy or not - Goods claimed to be ‘automatic data processing machine’ in heading 8471 - Bureau of Indian Standards (BIS) - Despite the appellant's assertions of technological advancements and regulatory approval, the Tribunal ultimately determines that the goods should be classified as electronic toys based on their primary function of providing amusement and entertainment.

View Source

 


 

You may also like:

  1. Classification - Programmable Logic Controllers/Programmable Process Controllers and Automatic Data Processing Machines - classifiable under CETH 85.37 as programmable...

  2. Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the...

  3. Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

  4. Classification of goods proposed to be imported - Data Projector - Projectors in question are machines working in conjunction with an automatic data processing machine...

  5. Classification of imported goods - (ViewBoard) ViewSonic Interactive Display System - the goods were Automatic Data Processing Machines [ADPM ] or Monitors - The goods...

  6. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

  7. Classification of goods proposed to be imported - Cryptogenic Devicc/Token (ProxKey and ProxKey PRO) - Applicant has incorrectly quoted and claimed eligibility to avail...

  8. Classification of goods - toys, viz., Talking Parrot - bona fide belief - penalty, as imposed on the appellant/assessee is not justified in the facts of the present case - HC

  9. Rate of duty - import of Gloves – Exemption from Tax - Classification – goods are not medical examination gloves and therefore not eligible for the claimed duty exemption - HC

  10. Classification of 'Electronic Automatic Regulators' - in view of the Notification issued by the Central Government, the goods, namely Electronic Automatic Regulators...

 

Quick Updates:Latest Updates