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Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Classification of imported goods - import of insulated boxes ...

Case Laws     Customs

May 20, 2024

Classification of imported goods - import of insulated boxes designed for carrying vaccines and blood - The Tribunal agreed with the Respondents (Importer), noting that the goods are specifically designed for medical use and supplied to actual users. The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's classification of the goods under Heading 9018 as medical equipment.

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