Revenue Law - Customs Tariff (Revision) (Amendment) (Nos. 2 & 3) Resolution, 2013 - Classification of rodent bait stations, multi material rat traps and molluscicides Tariff heading 38.08 - Tariff heading 39.26 - Tariff heading 73.26 - Tariff code 3808.91.10.00 - Tariff code 3808.99.19.90 - Tariff code 3808.99.91.10 - Tariff code 3808.99.99.00 - Tariff code 3808.99.99.10 - Tariff code 3808.99.99.90 - Tariff code 3926.90.90.00 - Tariff code 7326.20.00

Statutory Interpretation - Use of recitals in preamble in construing domestic law - Use of international convention in construing domestic law 

Customs Tariff (CARIFORUM/EC Economic Partnership Agreement) Resolution 2013 - Whether proof of origin requirements under CARIFORUM/EC Economic Partnership Agreement incorporated into domestic law 

CARIFORUM/EC Economic Partnership Agreement - Protocol I - Article 16 - Whether invoice declarations which are not compliant with proof of origin requirements of the Convention enable imported goods to benefit from the 0% treatment Jurisdiction - Whether the Revenue Court has jurisdiction to restore classifications of goods and additional duties which are not the subject of appeal