Topic
Bombay High Court upheld CAAR's classification of 20 kg bulk pet food bags under CTH 2309 1000 as retail packs, emphasizing packaging, labeling, and completeness. The ruling impacts importers disputing tariff classification and customs duty liability.
The CESTAT Kolkata rules that mere size reduction and segregation of iron ore through crushing and screening do not amount to manufacture under HSN Chapter Note 4, preserving the unconditional exemption for raw ores under Notification No. 12/2012-CE. This clarifies the boundary between mining activities and taxable production, directly impacting miners, contractors, and tax authorities handling ore-based supply chains.
CESTAT has ruled that glucometers are instruments for chemical analysis under CTI 9027 80 90, not medical devices under 9018 90 99, making them eligible for nil basic customs duty under Notification 24/2005-Cus. This clarifies a critical classification ambiguity for diagnostic device importers and reinforces the primacy of functional use over product category in tariff interpretation.
CESTAT Bangalore rules that gold chains in running length, requiring only cutting and hook attachment, qualify as 'articles of jewellery' under HSN 7113, rejecting classification as semi-manufactured gold. The decision clarifies tariff classification for importers and customs authorities, impacting duty exemptions and valuation under the Customs Act 1962.
Customs Tribunal holds that squid liver powder mixed with 40-50% soyabean meal is classifiable under CTH 2309 as a formulated animal feed, not under 2301.