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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food flavouring material. The Tribunal examined the product's usage, characteristics, and industry perception, concluding that it functions both as a flavour enhancer and imparts the umami taste, fitting more accurately under the category of food flavouring materials under CTH 2106 9060. - Since the Tribunal found the product to be correctly classified under food flavouring materials, it ruled that the appellant was not eligible for the claimed exemption.
Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food flavouring material. The Tribunal examined the product's usage, characteristics, and industry perception, concluding that it functions both as a flavour enhancer and imparts the umami taste, fitting more accurately under the category of food flavouring materials under CTH 2106 9060. - Since the Tribunal found the product to be correctly classified under food flavouring materials, it ruled that the appellant was not eligible for the claimed exemption.
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