Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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CESTAT, an Appellate Tribunal, addressed the classification of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names. The issue was whether to classify them under Tariff Heading 2202 9020 or Chapter Sub-heading 22021020 for the period April 2011 to August 2012. The Tribunal referred to a previous case and a decision by a Larger Bench, concluding that the products in question are classifiable under Tariff Item 2202 90 20 as "fruit pulp or fruit juice-based drinks." The Tribunal disagreed with a previous decision cited by the Commissioner. Consequently, the appeal was allowed in favor of the Appellant.
CESTAT, an Appellate Tribunal, addressed the classification of aerated drinks and fruit pulp or fruit juice-based drinks under different brand names. The issue was whether to classify them under Tariff Heading 2202 9020 or Chapter Sub-heading 22021020 for the period April 2011 to August 2012. The Tribunal referred to a previous case and a decision by a Larger Bench, concluding that the products in question are classifiable under Tariff Item 2202 90 20 as "fruit pulp or fruit juice-based drinks." The Tribunal disagreed with a previous decision cited by the Commissioner. Consequently, the appeal was allowed in favor of the Appellant.
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