Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Change of classification of the goods imported by the appellant - Paddle of canoes - Combined reading of Chapter 1(p) of Chapter 95 and 1(p) of Chapter 44 clearly implies that means of propulsions of sports crafts such as canoes and skiffs would be excluded from Chapter 95 and would fall under the Chapter relevant to the material of which the same are made of. - The goods are correctly classifiable under Chapter Heading 68151090 - AT
Change of classification of the goods imported by the appellant - Paddle of canoes - Combined reading of Chapter 1(p) of Chapter 95 and 1(p) of Chapter 44 clearly implies that means of propulsions of sports crafts such as canoes and skiffs would be excluded from Chapter 95 and would fall under the Chapter relevant to the material of which the same are made of. - The goods are correctly classifiable under Chapter Heading 68151090 - AT
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