Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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PVC insulated cable fitted with connectors was treated as a specifically covered electric cable under tariff heading 8544 42 20, so its end use in a Driver Monitoring System did not displace the specific entry; on that basis, the claimed customs exemption was available. By contrast, the Driver Monitoring System unit and controller assemblies were not signalling apparatus under heading 8512 because they did not themselves generate the warning output; they only captured and processed data, while the alert was produced through other vehicle components. As they were purpose-built automotive sub-assemblies with no independent Chapter 85 classification, they fell under residual motor vehicle parts heading 8708 99 00, and the exemption claim tied to heading 8512 did not apply.
PVC insulated cable fitted with connectors was treated as a specifically covered electric cable under tariff heading 8544 42 20, so its end use in a Driver Monitoring System did not displace the specific entry; on that basis, the claimed customs exemption was available. By contrast, the Driver Monitoring System unit and controller assemblies were not signalling apparatus under heading 8512 because they did not themselves generate the warning output; they only captured and processed data, while the alert was produced through other vehicle components. As they were purpose-built automotive sub-assemblies with no independent Chapter 85 classification, they fell under residual motor vehicle parts heading 8708 99 00, and the exemption claim tied to heading 8512 did not apply.
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