Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Classification of a fortified soy protein product turned on the tariff terms, Chapter Notes and the General Rules for Interpretation rather than food-standard labels. Although Heading 3504 covers protein isolates, the product's 82% protein content, added calcium phosphate and fortified imported form showed it was not a plain soy protein isolate but a formulated nutritional preparation. The reliance on Codex and FSSAI standards was non-determinative for customs classification. Applying the HSN Notes to Heading 2106 and Chapter Note 5 to Chapter 21, the product was treated as a protein-based food preparation for enrichment of foods and beverages, and tariff item 21061000 was preferred over Heading 3504.
Classification of a fortified soy protein product turned on the tariff terms, Chapter Notes and the General Rules for Interpretation rather than food-standard labels. Although Heading 3504 covers protein isolates, the product's 82% protein content, added calcium phosphate and fortified imported form showed it was not a plain soy protein isolate but a formulated nutritional preparation. The reliance on Codex and FSSAI standards was non-determinative for customs classification. Applying the HSN Notes to Heading 2106 and Chapter Note 5 to Chapter 21, the product was treated as a protein-based food preparation for enrichment of foods and beverages, and tariff item 21061000 was preferred over Heading 3504.
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