14 March, 2014
An importer praying for levy of higher amount of customs duty makes for a very good yarn. The case Best Key Textiles Ltd v. United States may not have settled the issue for once and for all as to what is metallised yarn but it provides an interesting insight into arriving at a classification and whether it can be argued that levy of lower customs duty is a trade rather than rev...
19th August, 2013
A product used mainly to cure or treat diseases, containing curative ingredients even in small quantities, is to be considered as a medicament. Supreme Court of India has, on 14-8-2013, relying on earlier cases, has classified the product (Moisturex in this case) as medicament.
The Court in this regard observed that ‘care or cure’, is the clue for resolution of the iss...
15th May, 2013
Machines commercially referred to as “Tablet Computers” are more appropriately classifiable in Heading 8471, sub-heading 8471 30 of the Customs Tariff and not under Heading 8517 as mobile phones.
Circular No. 20/2013-Cus., dated 14-5-2013 issued by the Central Board of Customs & Excise, India, holds that the function as an Automatic Data Processing Mach...
19 June, 2015
A toy can be in any shape. Toys have provided enough infotainment from children to pets, to customs lawyers if one recalls the disputes over classification of Halloween costumes and flying discs for dogs to play with (HQ H240490, Canine Hardware Inc) and of course IP lawyers. So the CJEU in Best-Lock v. OHIM was not dealing with a novel situa...
7th December, 2011
The Indian Central Excise and Customs Tariffs are set to undergo some major changes. Changes are being made to align Indian Customs and Central Excise Tariff Schedules with HSN amendments as approved by the World Customs Organization.
The amendments are being made as per Sections 60(a)(ii) and 73(a)(ii) of Finance Act, 2011. These provisions come into effect from 1st of ...
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