Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting, heat treatment, inspection, testing, threading and external coating, so that the pipes can be used for the purposes of oil drilling - The Tribunal finds that the processes undertaken by the appellant do not amount to 'manufacture,' citing precedents and the lack of substantial changes in the character or end-use of the products. - The Tribunal dismisses the Revenue's argument that a change in the tariff heading implies 'manufacture,' stating that such changes do not necessarily indicate manufacturing processes.
Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting, heat treatment, inspection, testing, threading and external coating, so that the pipes can be used for the purposes of oil drilling - The Tribunal finds that the processes undertaken by the appellant do not amount to 'manufacture,' citing precedents and the lack of substantial changes in the character or end-use of the products. - The Tribunal dismisses the Revenue's argument that a change in the tariff heading implies 'manufacture,' stating that such changes do not necessarily indicate manufacturing processes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
