Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Classification of goods - mixed fuel oil (MFO) - Order of tribunal holding that, the MFO in the present case was classifiable under Tariff Heading 27101119 and Chapter 27 CETA sustained - there is no material to substantiate the revenue’s argument, that the product (MFO) conformed to the description of “other” motor oil which inter alia, was, after its admixture with any substance, other than hydrocarbon oil. On the contrary, the product was mixed with motor gasoline, which concededly is a hydrocarbon oil. - SC
Classification of goods - mixed fuel oil (MFO) - Order of tribunal holding that, the MFO in the present case was classifiable under Tariff Heading 27101119 and Chapter 27 CETA sustained - there is no material to substantiate the revenue’s argument, that the product (MFO) conformed to the description of “other” motor oil which inter alia, was, after its admixture with any substance, other than hydrocarbon oil. On the contrary, the product was mixed with motor gasoline, which concededly is a hydrocarbon oil. - SC
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