Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law.
Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law.
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