Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT Mumbai reviewed the legality of classification by the Commissioner of Customs on 'enterogermina (bacillus clausal spores)' under notification no. 12/2012-Cus. The tribunal emphasized adherence to General Rules for Interpretation of Import Tariff for hierarchical elimination in classification. It noted the onus on the proper officer for re-classification and cited Hindustan Ferodo Ltd v. Collector of Central Excise for dispute resolution. The tribunal found the impugned order lacking proper legal application and remanded the matter for fresh decision in compliance with the Import Tariff rules. The appeal of the assessee was allowed for remand, while the Commissioner's appeal was dismissed.
CESTAT Mumbai reviewed the legality of classification by the Commissioner of Customs on 'enterogermina (bacillus clausal spores)' under notification no. 12/2012-Cus. The tribunal emphasized adherence to General Rules for Interpretation of Import Tariff for hierarchical elimination in classification. It noted the onus on the proper officer for re-classification and cited Hindustan Ferodo Ltd v. Collector of Central Excise for dispute resolution. The tribunal found the impugned order lacking proper legal application and remanded the matter for fresh decision in compliance with the Import Tariff rules. The appeal of the assessee was allowed for remand, while the Commissioner's appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
