Classification of the imported goods - ‘Activity trackers’ - ...

Tribunal Overturns Duty Classification of Activity Trackers, Emphasizes Predominant Function and Legal Principles.

May 6, 2024

Case Laws Customs AT

Classification of the imported goods - ‘Activity trackers’ - rate of duty - Legal Niceties in Classification - The Tribunal observes deficiencies in the adjudicating authority's reasoning for the revised classification. It highlights the importance of identifying the predominant function of the goods and properly justifying the chosen classification. Emphasizing the importance of legal principles and independent assessment, the Tribunal sets aside the impugned order and remands the matter for fresh consideration in accordance with the law and judicial precedents.

View Source

← Previous Next →

Classification of the imported goods - ‘Activity trackers’ - ...

Tribunal Overturns Duty Classification of Activity Trackers, Emphasizes Predominant Function and Legal Principles.

May 6, 2024

Case Laws Customs AT

You may also like:

CESTAT adjudicated an import classification dispute involving software license documentation accompanying distributed control system hardware. The tribunal determined...

Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant...

Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

The ITAT Bangalore considered whether an organization engaged in microfinancing activities qualified for exemption u/s 11 as a charitable entity or if its activities...

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

The dispute centered on tariff classification of imported multimedia speakers and spare parts between CTH 85182200 (speakers) and CTH 85279100 (broadcast receivers)....

CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported...

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the...

ITAT allowed the taxpayer's appeal, rejecting the AO's disallowance of commission and sales incentives. The tribunal found no principal-agent relationship exists between...

Exemption u/s 11 and 12 - charitable activity u/s 2(15) - total receipts from trade, commerce or business/service exceeded 20% of total receipts - The ITAT, referencing...

Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found...

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for...

The CESTAT ALLAHABAD ruled on the classification of Colour Television Sets in SKD condition, holding that incomplete parts cannot be classified as CTVs. The decision was...

Quick Updates: