Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
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Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the atmosphere and are used to filter titanium dioxide powder from gas. - The tribunal noted that, Section Note 1(r) which specifically excludes glass fibre articles of glass fibres from Chapter 59. - Accordingly, the CESTAT held that, the goods admittedly which are made of 100% glass fibres and which is meant for filtering the gaseous items are rightly classifiable under CTH 8421.
Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the atmosphere and are used to filter titanium dioxide powder from gas. - The tribunal noted that, Section Note 1(r) which specifically excludes glass fibre articles of glass fibres from Chapter 59. - Accordingly, the CESTAT held that, the goods admittedly which are made of 100% glass fibres and which is meant for filtering the gaseous items are rightly classifiable under CTH 8421.
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