Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
A vehicle-specific front camera module was classified under CTI 8708 99 00 because it was engineered solely for motor vehicle ADAS use and had no alternate commercial application. The text states it could not fall under Heading 9032, as it lacked independent measuring sensors and actuating devices needed to complete a control loop, so it was legally outside Chapter 90. Applying the Section XVII notes, the module was treated as a motor vehicle part and accessory, not as a Chapter 85 or Chapter 90 article, and the claim for CTI 9032 89 90 was rejected.
A vehicle-specific front camera module was classified under CTI 8708 99 00 because it was engineered solely for motor vehicle ADAS use and had no alternate commercial application. The text states it could not fall under Heading 9032, as it lacked independent measuring sensors and actuating devices needed to complete a control loop, so it was legally outside Chapter 90. Applying the Section XVII notes, the module was treated as a motor vehicle part and accessory, not as a Chapter 85 or Chapter 90 article, and the claim for CTI 9032 89 90 was rejected.
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