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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of goods - since in the instant case the language ...


Exemption Notification Condition No.38 is clear and unambiguous, eliminating the need for interpretative classification of goods.

November 4, 2019

Case Laws     Customs     AT

Classification of goods - since in the instant case the language of condition No.38 in the Exemption Notification is clear and unambiguous, there is no need to resort to the interpretative process in order to determine whether the said condition is to be imparted strict or liberal construction.

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