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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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...
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Keranat, comprising millet and wheat extracts standardised with sunflower seed oil and containing rosemary extract, is treated as a compound and standardised vegetable extract under Heading 1302. The botanical extracts provide its essential character, while sunflower seed oil acts as a carrier, diluent and standardising medium and rosemary extract as an antioxidant; these additions do not make it a food preparation, medicament or other specifically covered product. As no named extract entry applies within the relevant sub-heading, the residual tariff item for other vegetable extracts applies. Classification under the residual food-preparation Heading 2106 is not appropriate. Keranat falls under CTI 1302 19 39.
Keranat, comprising millet and wheat extracts standardised with sunflower seed oil and containing rosemary extract, is treated as a compound and standardised vegetable extract under Heading 1302. The botanical extracts provide its essential character, while sunflower seed oil acts as a carrier, diluent and standardising medium and rosemary extract as an antioxidant; these additions do not make it a food preparation, medicament or other specifically covered product. As no named extract entry applies within the relevant sub-heading, the residual tariff item for other vegetable extracts applies. Classification under the residual food-preparation Heading 2106 is not appropriate. Keranat falls under CTI 1302 19 39.
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