Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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...
Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of ‘excisable goods’ are involved. ‘General Rules’ cannot cloth an activity as manufacture of goods on the lines contemplated by Section 2(f) of Central Excise Act, 1944. - Once the classification of ‘alternators’ has been discovered within a Chapter and it satisfies the Section/ Chapter Notes, it is not required to further look into Section/ Chapter notes of other Sections to find a probable classification elsewhere - AT
Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of ‘excisable goods’ are involved. ‘General Rules’ cannot cloth an activity as manufacture of goods on the lines contemplated by Section 2(f) of Central Excise Act, 1944. - Once the classification of ‘alternators’ has been discovered within a Chapter and it satisfies the Section/ Chapter Notes, it is not required to further look into Section/ Chapter notes of other Sections to find a probable classification elsewhere - AT
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