Classification of goods under the Customs Tariff Act, 1975 (the Act), is one of the frequently litigated issues that arises ...

Global manufacturers are rethinking their product design, tapping into a legal technique known as "tariff engineering" to lower tariff costs. The practice involves changing the item's materials, ...

Madras HC set aside a ₹12.58 crore customs demand, holding that Advance Ruling principles have persuasive value and finding no evidence supporting reclassificat ...