Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Classification of specially designed GEHO slurry pump components depends on their sole or principal use where they may fall under more than one tariff heading. Pins, bolts, diaphragms, valves, gaskets, seals, bushes, liners and allied items manufactured exclusively for, and unusable with machines other than, the GEHO pump qualify as pump parts rather than parts of general use or independently classifiable rubber articles. The declared classification was sustained, while reclassification, differential duty, interest and penalties were set aside with consequential relief.
Classification of specially designed GEHO slurry pump components depends on their sole or principal use where they may fall under more than one tariff heading. Pins, bolts, diaphragms, valves, gaskets, seals, bushes, liners and allied items manufactured exclusively for, and unusable with machines other than, the GEHO pump qualify as pump parts rather than parts of general use or independently classifiable rubber articles. The declared classification was sustained, while reclassification, differential duty, interest and penalties were set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
