Classification of imported goods requires following settled law ...

Incorrect tariff classification of imported goods due to flawed 'common parlance' approach.

Case Laws Customs

October 18, 2024

Classification of imported goods requires following settled law and General Rules for Interpretation of Import Tariff. The finding of goods being separately identifiable should have led to determining corresponding description in First Schedule of Customs Tariff Act, 1975 instead of treating it as a composite good. Reliance on purported 'common parlance' derived from consumer behavior is incorrect as it is neither true 'common parlance' nor derived from acceptable market study. 'Common parlance' resolves ambiguity in description for tariff fitment, not a substitute for determining appropriate tariff item. The exercise of classification was incorrectly carried out. The matter is remitted to the original authority for a fresh decision in accordance with law.

View Source

← Previous Next →

Classification of imported goods requires following settled law ...

Incorrect tariff classification of imported goods due to flawed 'common parlance' approach.

Case Laws Customs

October 18, 2024

You may also like:

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...

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

Classification of goods proposed to be imported - Mobileye 8 Connect - It is found that two eight-digit tariff entries are applicable to the impugned goods namely 8512...

Classification of goods - Odomos - mosquito repellent cream - All the factors relevant for classification under the Customs Tariff lead to the classification of the...

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

Classification of goods - rate of GST - PAPAD of different shapes and sizes - PAPAD is a thing entirely different and distinct from FRYUMS. Therefore, in common parlance...

Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

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

Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation,...

Classification of goods - car matting - As the subject-goods come under the chapter-heading 570390.90, and the other entry under the same Chapter forming the subject of...

Classification of imported goods - Sucrose (pharmaceutical grade) - The products enumerated in the said Explanatory Notes clearly indicates that confectionary are mostly...

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the...

CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal...

Classification - VAT - Commissioner of Taxes is directed to adopt the twin test for determining the classification, meaning thereby the common parlance test such as the...

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...

Quick Updates: