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...
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Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
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