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Classification of imported goods - Sensor Bag Assembly - The ...


Imported Sensor Bag Assembly Misclassified Due to Exclusion of Remote Sensors and Electronic Controllers by HSN Notes.

January 30, 2024

Case Laws     Customs     AT

Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT

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