Classification of import of soft shell filter for blood bag - ...

Court Rules Soft Shell Filters for Blood Bags Not Classified as Blood Filtering Equipment, Circular Overturned.

July 22, 2016

Case Laws Customs HC

Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - The Circular is not in terms with the statutory provisions and is liable to be set aside. - HC

View Source

← Previous Next →

Classification of import of soft shell filter for blood bag - ...

Court Rules Soft Shell Filters for Blood Bags Not Classified as Blood Filtering Equipment, Circular Overturned.

July 22, 2016

Case Laws Customs HC

You may also like:

Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the...

Classification of machines - Air Jet Filters - Super Jet Small Filters - rice milling machinery or otherwise? - whether classified under CTH 8421.10 or under CTH 8437? -...

Legality/validity of Circular - classification of Filters referred to as 'Disposable Sterilized Dialyzer' and 'Microbarrier' for filtering blood - The said show cause...

TP Adjustment - comparable selection - The ITAT that the turnover filter cannot be applied as a tool for cherry picking the comparables at the later stage after...

GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

Disallowance u/s 40 A(2)(b) - payment to the specified person - excessive and unreasonable expenditure - is clear that double filter oil is more costly than the filter...

Classification of goods - Water purifier or water filter - processes undertaken are all purification of water through filtration and different materials are used to...

Appellant imported fuel filters and other filters from China, but upon examination, it was found that the goods were of superior quality branded as Komatsu, Deutz,...

Comparable selection - Tribunal remanded issue of inclusion of companies to TPO to examine functional comparability after applying applicable filters. If functionally...

TP Adjustment - comparable selection - None of the comparables have been excluded on the ground of high turnover alone. The test of functional similarity applied by the...

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...

TPA - comparable selection - turnover filter application - turnover filter is one of the essential filter in order to select comparables when acted in same atmosphere -...

Transfer pricing adjustment rejected assessee's comparable companies in TP study analysis. Directed TPO to examine if companies are functionally comparable, apply...

The corrigendum issued by the Directorate General of Foreign Trade corrects the import quantity of Filter Aid in relation to SION E-124 for the export item Refined...

TP Adjustment - selection of most appropriate method (MAM) - Resale Price Method or Transactional Net Margin Method - Introduction of Fresh Comparables - Removal of 3%...

Quick Updates: