Classification of imported goods - children ...

Case Laws Customs

April 22, 2024

Classification of imported goods - children building/constructable robot toys in CKD condition with individual box packing and are electronic toys - drones - Teaching Aid's in schools - The Appellate Tribunal analyzed the nature and intended use of the imported items. It determined that the goods in question were indeed imported for educational purposes, as evidenced by agreements with educational institutions. Consequently, the Tribunal concluded that the goods should be classified under CTH 9023, as declared by the importer, rather than under the category of toys (CTH 9503) as held by the adjudication authority.

View Source

← Previous Next →

Classification of imported goods - children ...

Case Laws Customs

April 22, 2024

You may also like:

Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

Classification of goods - four toys in which physical force is the primary action and have electronic circuits/parts for providing light, music, horn etc arc ‘electronic...

Classification of Goods imported – Whether Goods imported by Assessees are parts and not motherboards, Modems, Fast Ethernet Adapters, Ethernet Cards etc. in CKD...

Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD...

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

Classification of imported goods - ‘Segway’ product in CKD condition - These were got assembled with the help simple hand tools like spanner, screw driver etc. and it...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and...

Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

Classification of goods imported - whether the goods imported are calcareous stone ‘other than marble’ which could be allowed to be imported only against SIL during the...

Quick Updates: