Digital
Thermometer.'
5. The impugned order is unclear about the manner in which the
impugned goods fit the description of 'digital thermometers ... which the
imported goods were to be evaluated for conformity with the
description as 'digital thermometers' has not been
appropriate that the Respondent would have evaluated the classification of Silos manufactured by the Appellant as per 4 Digit Chapter Heading of 9406 and thereafter
goods to which they are most akin. Thus,
kinship is the sole evaluative criterion allowed under GRI 4.
33. GRI 5 is a special rule ... rule that explains how to classify a good after the
correct 4-digit heading has already been found. In simple terms, it states
that
blast
furnace as feed for making iron/steel. Therefore, a holistic evaluation of the
process of sintering and its use would indicate that breeze ... category. If the notification refers to only 6 digit classification and not
8 digit, we find that it essentially means all coke or semi-coke
peripherals, evaluation of tenders, acceptance
testing, funds transfer, networking, computer rentals, arranging AMC,
supervision of software development, printing through agencies, computer
software, digital certificate software
peripherals, evaluation of tenders, acceptance
testing, funds transfer, networking, computer rentals, arranging AMC,
supervision of software development, printing through agencies, computer
software, digital certificate software
peripherals, evaluation of tenders, acceptance
testing, funds transfer, networking, computer rentals, arranging AMC,
supervision of software development, printing through agencies, computer
software, digital certificate software
peripherals, evaluation of tenders, acceptance
testing, funds transfer, networking, computer rentals, arranging AMC,
supervision of software development, printing through agencies, computer
software, digital certificate software
peripherals, evaluation of tenders, acceptance
testing, funds transfer, networking, computer rentals, arranging AMC,
supervision of software development, printing through agencies, computer
software, digital certificate software
Mumbai-Air Cargo Import vs Goqii Technologies Pvt. Ltd. on 13 April, 2026
CUSTOMS, EXCISE
