Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Customs classification of Bluetooth-enabled headsets, earphones, earbuds and neckbands depends on their objective network communication functions, rather than their form, label, audio output or microphone. Devices that actively receive, convert and transmit voice or data as part of a wireless network fall within tariff item 85176290; ordinary audio-only headphones or earphones with microphones fall within 85183000. Classification begins with heading language and applicable Section and Chapter Notes under General Rule 1; essential character under Rule 3(b) applies only where earlier rules leave competing headings. Note 3 to Section XVI makes principal function decisive for composite machines, while Circular No. 36/2013-Customs distinguishes active network apparatus from audio equipment.
Customs classification of Bluetooth-enabled headsets, earphones, earbuds and neckbands depends on their objective network communication functions, rather than their form, label, audio output or microphone. Devices that actively receive, convert and transmit voice or data as part of a wireless network fall within tariff item 85176290; ordinary audio-only headphones or earphones with microphones fall within 85183000. Classification begins with heading language and applicable Section and Chapter Notes under General Rule 1; essential character under Rule 3(b) applies only where earlier rules leave competing headings. Note 3 to Section XVI makes principal function decisive for composite machines, while Circular No. 36/2013-Customs distinguishes active network apparatus from audio equipment.
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