Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Brake hoses for two-wheelers and four-wheelers were treated as tubes, pipes and hoses of vulcanised rubber under Heading 4009 because the rubber component gave the goods their essential character under GRI 3(b). Steel fittings and automotive braking use did not change their classification, as Heading 4009 covers hoses with or without fittings. Section XVII vehicle-part classification was rejected because the conditions for applying those notes were not satisfied and the goods were more specifically covered elsewhere. The prior classification under Chapter 87 was set aside, and the applicable GST rate was held to be 18%.
Brake hoses for two-wheelers and four-wheelers were treated as tubes, pipes and hoses of vulcanised rubber under Heading 4009 because the rubber component gave the goods their essential character under GRI 3(b). Steel fittings and automotive braking use did not change their classification, as Heading 4009 covers hoses with or without fittings. Section XVII vehicle-part classification was rejected because the conditions for applying those notes were not satisfied and the goods were more specifically covered elsewhere. The prior classification under Chapter 87 was set aside, and the applicable GST rate was held to be 18%.
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