The Note That Outranks the Whole Nomenclature
The importer said the panels had no scaler IC to prove they were mere spares. That admission confirmed Heading 8524. A CESTAT… Read More →
Tariff (HSN) Classification Case Study
This category is exclusively dedicated to Tariff Classification case studies, focusing on real-world scenarios where importers and exporters are either penalised or safeguarded based on their HS classification decisions. It explains how incorrect classification can lead to short payment of duty, penalties, confiscation, or prolonged litigation, while correct classification helps ensure compliance and cost efficiency. Through practical examples, the category highlights common errors, interpretational disputes, and the importance of applying tariff rules, explanatory notes, and legal precedents accurately in cross-border trade.
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 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 →
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 →
Case Study: Bluetooth Wireless Earphone / Headphone Classification
One product, two HS codes: 8517.62 vs 8518.30. How two 2026 CESTAT rulings split on Bluetooth earphones, and what the GRIs and… Read More →
When a Mandarin Is Not an Orange
Why Kinnow (mandarin) juice concentrate is not orange juice: a GRI-based case study of the CESTAT ruling classifying it under HS 2009.39—covering… Read More →