AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
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Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the impugned item being part / accessory of the ‘Atraumatic Needled Suture’ required to be classified under CETH 9018
Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the impugned item being part / accessory of the ‘Atraumatic Needled Suture’ required to be classified under CETH 9018
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