Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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Laser engraving machines were treated as classifiable under tariff heading 84561100 as machine-tools operated by laser, but anti-dumping duty under Notification No. 15/2023-Customs (ADD) depended on whether the goods fell within the defined Product Under Consideration, namely industrial laser machines for cutting, marking or welding. Because the imported goods were described as compact, portable, low-powered engraving machines for artistic, decorative and small commercial uses, and the DGTR findings excluded laser engraving machines from the PUC, the Authority held that tariff classification alone did not attract anti-dumping duty. Duty was therefore not leviable, subject to physical verification of the goods at import.
Laser engraving machines were treated as classifiable under tariff heading 84561100 as machine-tools operated by laser, but anti-dumping duty under Notification No. 15/2023-Customs (ADD) depended on whether the goods fell within the defined Product Under Consideration, namely industrial laser machines for cutting, marking or welding. Because the imported goods were described as compact, portable, low-powered engraving machines for artistic, decorative and small commercial uses, and the DGTR findings excluded laser engraving machines from the PUC, the Authority held that tariff classification alone did not attract anti-dumping duty. Duty was therefore not leviable, subject to physical verification of the goods at import.
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