Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification of imported goods - I-MAS POs, which is Nickel Hydroxide compound - The presence of cobalt and graphite does not render the product suitable for any different use or for a specific use - The additives are minor and do not change the nature or function of the compound; they enhance the performance and life cycle of the Nickel electrode. The formation of the electrically conductive network favourably impacts the utilization of the active material, which is Nickel Hydroxide. - The product in question is classifiable under sub-heading 2825 40 00. - AAR
Classification of imported goods - I-MAS POs, which is Nickel Hydroxide compound - The presence of cobalt and graphite does not render the product suitable for any different use or for a specific use - The additives are minor and do not change the nature or function of the compound; they enhance the performance and life cycle of the Nickel electrode. The formation of the electrically conductive network favourably impacts the utilization of the active material, which is Nickel Hydroxide. - The product in question is classifiable under sub-heading 2825 40 00. - AAR
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