Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
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CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics, it determined the aircraft's usage as non-scheduled (Passenger) service, complying with Condition No.104 of Notification No.21/2002-Cus. The Tribunal upheld the decision, dismissing appeals as no violation occurred, resolving issues of confiscation, interest, and penalty. The definition of 'Air Transport Service' and 'Scheduled Air Transport Service' from Aircraft Rules guided the classification, emphasizing the distinction between private and public transport aircraft.
CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics, it determined the aircraft's usage as non-scheduled (Passenger) service, complying with Condition No.104 of Notification No.21/2002-Cus. The Tribunal upheld the decision, dismissing appeals as no violation occurred, resolving issues of confiscation, interest, and penalty. The definition of 'Air Transport Service' and 'Scheduled Air Transport Service' from Aircraft Rules guided the classification, emphasizing the distinction between private and public transport aircraft.
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