Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the classification to CTH 9616. - Application of the general rules of interpretation to determine the appropriate classification of the goods under the relevant tariff headings. - The tribunal defines "pump" and "mechanical appliance" based on technical dictionaries and common understanding, emphasizing the distinction between displacement and dispersion of fluids. - The tribunal concludes that the correct classification is under CTH 84248990, as it covers pumps meant for both displacing and dispersing liquids.
Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the classification to CTH 9616. - Application of the general rules of interpretation to determine the appropriate classification of the goods under the relevant tariff headings. - The tribunal defines "pump" and "mechanical appliance" based on technical dictionaries and common understanding, emphasizing the distinction between displacement and dispersion of fluids. - The tribunal concludes that the correct classification is under CTH 84248990, as it covers pumps meant for both displacing and dispersing liquids.
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