Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is correctly classified under Chapter sub-heading 9018 3100. - The specific entry for concessional rate of duty under Serial No. 310 applies to all goods, excluding 'parts and accessories.' Thus, the product cannot be considered a 'part or accessory' of goods under Chapter heading 9018.
Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is correctly classified under Chapter sub-heading 9018 3100. - The specific entry for concessional rate of duty under Serial No. 310 applies to all goods, excluding 'parts and accessories.' Thus, the product cannot be considered a 'part or accessory' of goods under Chapter heading 9018.
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