Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Exemption from customs duty - import of GoPro Digital cameras and their accessories - There are two notifications one of which impose a restriction in terms of capacity and time limitation of the recording, whereas the other do not impose and such restriction, once it is found that the imported action camera qualifies as “Digital Still Image Video Camera”, benefit of exemption under the notification no 50/2017-Cus cannot be denied. - AT
Exemption from customs duty - import of GoPro Digital cameras and their accessories - There are two notifications one of which impose a restriction in terms of capacity and time limitation of the recording, whereas the other do not impose and such restriction, once it is found that the imported action camera qualifies as “Digital Still Image Video Camera”, benefit of exemption under the notification no 50/2017-Cus cannot be denied. - AT
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