When a Surfactant Fails Its Own Test
A surfactant that reduces surface tension but separates in water fails Chapter 34 Note 3. How CESTAT sent low-mole alcohol ethoxylates to… Read More →
When the law answers the question, don't keep asking new ones.
Surajit Roy Trade Compliance Professional
Practical insights on HS classification, tariff analysis, export controls, and customs compliance — written for trade professionals who need clarity, not complexity.
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In-depth resources across the two pillars of trade compliance knowledge.
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When an Ore Looks Like a Battery Scrap
CESTAT Ahmedabad rejects lead scrap (7802) reclassification of imported lead concentrate (2607): nine conflicting lab reports, Section XV Note 8(a), burden of… Read More →
Case Study on GRI 2(a) and the “As Presented” Doctrine
How CESTAT applied GRI 2(a)'s "as presented" test to defeat a ₹56 cr CKD reclassification of e-scooter parts—because the battery, an EV's… Read More →
“Parts of General Use” in HS Classification – A Case Study
How CESTAT decided Johnson Lifts: why "parts of general use" like bolts, springs and lift locks follow their own HS heading—not the… Read More →
When a Shelf Is Just a Shelf
Supreme Court (2026 INSC 19): aluminium mushroom shelving classified as structures under HS 7610.90, not parts of machinery — a GRI sequencing… Read More →
When a Solvent Looks Like a Fuel
How India's Supreme Court classified n-Hexane under HS Chapter 29, not 27. A practical case study on GRI Rule 3(a), chapter notes,… Read More →
What GRI Fluency Actually Buys You
Discover what GRI fluency really gives importers: the power to defend every HS classification, cap penalty exposure, and turn customs compliance from… Read More →
Insight Infrared Video Goggles (Vestibular First, LLC) — Cross-Section Legal Note Routing
Learn how to classify Insight Infrared Video Goggles by analyzing infrared imaging, display features, and principal function to ensure accurate HS classification… Read More →
HS 2028, Sector by Sector: What’s Changing and Why
What's changing in HS 2028? A sector-by-sector guide to 428 new and 172 retired subheadings—chemicals, animal products and plastics lead—plus how to… Read More →
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