Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form specified for potato starch. It notes that the presence of starch alone does not classify the product as potato starch and that sufficient evidence is needed to establish it as such. Additionally, the process of manufacturing potato starch differs significantly from the recycling process employed by the appellant. - Demand of duty set aside.
Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form specified for potato starch. It notes that the presence of starch alone does not classify the product as potato starch and that sufficient evidence is needed to establish it as such. Additionally, the process of manufacturing potato starch differs significantly from the recycling process employed by the appellant. - Demand of duty set aside.
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