Back
HIGH COURT SABAH & SARAWAK SIBU
JINDAR SDN BHD – Appellant
Versus
DIRECTOR GENERAL OF CUSTOMS ROYAL MALAYSIAN CUSTOMS DEPARTMENT & ANOR – Respondent
| Table of Content |
|---|
| 1. classification of tractors under tariff codes (Para 1 , 3) |
| 2. arguments for classification as agricultural tractors (Para 2 , 4 , 6 , 10 , 12) |
| 3. arguments for classification as track-laying tractors (Para 8 , 9 , 11) |
| 4. analysis of physical characteristics vs intended use (Para 13 , 14 , 18 , 30) |
| 5. application of harmonized system classification rules (Para 21 , 23 , 25) |
| 6. function and intended use determine essential character (Para 33 , 34 , 39) |
| 7. final classification under agricultural tractors (Para 40 , 46) |
| 8. court's final conclusion and order (Para 50) |
Introduction
[1] This is an appeal under s 141W of the Customs Act 1967 against the decision of the Customs Appeal Tribunal dated 21 February 2024. The Tribunal upheld the decision of the 1st respondent that the appellant's imported Crawler Tractors Big Bull C-1500E and Big Bull C-4500E ought to be classified under subheading Tariff Code 8701.30.000000 ("Track-Laying Tractors") under Customs Duties Order 2017, First Schedule-Chapter 87, attracting a 5% duty, rather than under subheadings Tariff Codes 8701.91.1000 and 8701.92.1000 ("Agricultural Tractors") therein, which are exempted.
[2] The ap
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
