Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Imported telecom equipment was classified by applying the functional test to its actual working. The Airspan Air Velocity 2700 was found to receive signals from the tower, synchronize them and route them through lines within the enclosed area to support a 5G network efficiently. On that functional character, the classification declared by the importer under Customs Tariff Heading 8517 6260 was upheld, and the alternative classification as other transmission or routing apparatus was not accepted.
Imported telecom equipment was classified by applying the functional test to its actual working. The Airspan Air Velocity 2700 was found to receive signals from the tower, synchronize them and route them through lines within the enclosed area to support a 5G network efficiently. On that functional character, the classification declared by the importer under Customs Tariff Heading 8517 6260 was upheld, and the alternative classification as other transmission or routing apparatus was not accepted.
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