Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic filament yarn, they retained their identity as bedspreads or bedsheets, falling under CTH 6304. It disagreed with the Revenue's attempt to classify them under CTH 5407, which deals with woven fabrics. Therefore, the Tribunal classified the goods under CTH 6304, agreeing with the respondent's classification. - The Tribunal dismissed the appeal filed by the Revenue, affirming that no penalty under section 114A of the Customs Act, 1962, was warranted.
Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic filament yarn, they retained their identity as bedspreads or bedsheets, falling under CTH 6304. It disagreed with the Revenue's attempt to classify them under CTH 5407, which deals with woven fabrics. Therefore, the Tribunal classified the goods under CTH 6304, agreeing with the respondent's classification. - The Tribunal dismissed the appeal filed by the Revenue, affirming that no penalty under section 114A of the Customs Act, 1962, was warranted.
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