Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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