Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Classification of the goods - preparation of Betel Nuts known as ‘Boiled Supari’ - Given the definition of the sub-heading “Betel nut product known as ‘Supari’”, read in the context of the main title of Chapter 21 and sub-heading 0802 read in the context with the title of Chapter 8 of the Customs Tariff (“Edible fruits and nuts; peel of citrus fruit or melons”); it would not be apposite to classify the products in question as those covered under Chapter 21 of the Customs Tariff. - HC
Classification of the goods - preparation of Betel Nuts known as ‘Boiled Supari’ - Given the definition of the sub-heading “Betel nut product known as ‘Supari’”, read in the context of the main title of Chapter 21 and sub-heading 0802 read in the context with the title of Chapter 8 of the Customs Tariff (“Edible fruits and nuts; peel of citrus fruit or melons”); it would not be apposite to classify the products in question as those covered under Chapter 21 of the Customs Tariff. - HC
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