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...
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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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Glow Plug Control Units regulating heating current to diesel-engine glow plugs are classifiable under CTH 8511 as electrical ignition or starting equipment. Chapter 90 excludes electrical circuit-control apparatus more specifically covered by Chapter 85, while CTH 8537 requires a board, panel or similar base with two or more control apparatus, which a single electronic module did not satisfy. Applying GIR 1, Section XVI functional-unit notes and HSN guidance, the unit and glow plugs form a functional system assisting engine ignition; the normal-period demand was sustained. Earlier clearance of identical imports under the declared classification negated suppression or intent to evade, so the extended-period demand and penalty were set aside.
Glow Plug Control Units regulating heating current to diesel-engine glow plugs are classifiable under CTH 8511 as electrical ignition or starting equipment. Chapter 90 excludes electrical circuit-control apparatus more specifically covered by Chapter 85, while CTH 8537 requires a board, panel or similar base with two or more control apparatus, which a single electronic module did not satisfy. Applying GIR 1, Section XVI functional-unit notes and HSN guidance, the unit and glow plugs form a functional system assisting engine ignition; the normal-period demand was sustained. Earlier clearance of identical imports under the declared classification negated suppression or intent to evade, so the extended-period demand and penalty were set aside.
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